Section 7(5) in Orissa Motor Spirit (Taxation on Sales) Act, 1946
(5)A retail dealer or wholesale distributor whose certificate of registration has expired by efflux of time under sub-section. (4) may apply to the Collector or the prescribed authority for renewal of his certificate of registration, and the Collector or the prescribed authority shall, if on receipt of such an application he is satisfied that it is in order, renew the certificate of registration for a period of one year commencing from the date on which the previous certificate expired.
