Section 7(2) in Orissa Motor Spirit (Taxation on Sales) Act, 1946
(2)Every application under sub-section (1) shall be in the prescribed form, shall contain the prescribed particulars and shall be presented, in the case of an application under clause {a) of the said sub-section, to the Collector within whose jurisdiction the place in respect of which the application is made is situated and, in the case of an application under clause (b) of the said sub-section, to the prescribed authority.
