Section 18(2) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(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
