Section 2(1)(f) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(f)"Government Treasury" means, the Treasury, Special Treasury or Sub-treasury of the District or sub-division, or any place as the case may be, where the place of work of a person or an employer is situated, or if the person or employer has more than one such place, where his chief place of business, within that jurisdiction is situated;