Section 7(7) in Orissa Motor Spirit (Taxation on Sales) Act, 1946
(7)If an application for the renewal of a registration certificate granted under sub-section (3) is made within such time before its expiry as may be prescribed, the holder of the registration certificate shall be deemed to be in possession of a valid registration certificate until the registration certificate is renewed or until he is informed that the renewal of the certificate has been refused.
