Section 6(2) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(2)Notwithstanding anything contained in Sub-rule (1) where consequent upon the amendment of the Schedule to the Act, the class of assesses or the rate of tax payable under the Act is or both are changed and a new class of assessees or a new rate of tax is or both are specified, then the class of assessees or the rate of tax mentioned in the certificate or registration granted under Rule 4 to the holders of such certificate prior to such amendment shall stand changed respectively to the new class of assessees or the rate of tax or both so specified in the said Schedule with effect from the date of coming into force of such amendment.
