Section 5(2) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(2)Where an applicant has more than one place of work in Orissa, he shall make a single application in respect of all such places, specifying therein one of such places as the principal place of work for the purposes of these rules and submit such application to the Assessing Authority within whose jurisdiction the said principal place of work is situated.
