Section 7(1)(b) in Orissa Motor Spirit (Taxation on Sales) Act, 1946
(b)Every person carrying on business as a wholesale distributor on the date on which the remaining provisions of this Act other than section 1 come into force shall, within three months from the said date, and every person intending to start such business as a wholesale distributor after the said date shall, before starting such business, make an application for the registration of his name as a wholesale distributor in respect of such business whether he carries on or intends to start such business at one place or more.