Section 18 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
18. Shifting of place of work.
(1)If the holder of a certificate of registration or a certificate of enrolment in one area shifts his place of work to another area, he shall, within fifteen days of such shifting, intimate the same to the Assessing Authority from whose office the certificate was issued and he shall at the same time send a copy of such information to the Assessing Authority exercising jurisdiction over the area to which the place of work is shifted.(2)With effect from commencement of the month immediately succeeding the month in which the intimation under Sub-rule (1) is given, the Assessing Authority, having jurisdiction over the area to which the place of work has been shifted, shall exercise all powers and discharge all functions relating to the determination and recovery of tax and all other matters anciliary thereto in respect of such persons or employers.Chapter-VII
