Section 4 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
4. Grant of Certificate of registration.
(1)An application for grant of certificate of registration under Sub-section (1) of Section 6 shall be in duplicate in Form I, and an applicant having places of work within the jurisdiction of different Assessing Authorities shall make an application for registration to the Assessing Authority within whose jurisdiction his principal place of work or business is situated.(2)On receipt of an application under Sub-rule (1) for registration, the Assessing Authority shall grant, to the applicant, a certificate of registration by signing the appropriate column of Form I and a copy of such certificate shall be given to the applicant within thirty days of receipt of application, if he is satisfied that the application is in order and the necessary particulars have been furnished by the applicant. The corrections, if any, in the application shall be authenticated by the applicant as well as the Assessing Authority.(3)If the Assessing Authority finds that the application is not in order or all the particulars necessary for registration have not been furnished, he shall direct the applicant to rectify the application or to furnish such additional information as may be necessary. After considering the revised application or the additional information, if any, the Assessing Authority shall grant the certificate by signing appropriate column in Form I or reject the application for registration, within thirty days of receipt of the revised application, after giving the applicant an opportunity of being heard, and by passing a speaking order of rejection of the application.(4)Where the applicant has more than one place of business in Orissa under the jurisdiction of different Assessing Authorities, the copies of the certificate of registration shall be endorsed to the respective Assessing Authorities by the authority granting such certificate of registration.(5)Where the applicant is also an assessee and liable to obtain a certificate of enrolment, the certificate of registration under Sub-rule (2) or (3) shall be deemed to be the certificate of enrolment.
