Section 4(3) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(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.
