Section 8(3) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(3)Notwithstanding anything contained in Sub-rule (2), where consequent upon amendment of the Schedule to the Act, the class of assesees or rate of tax payable under the Act is or both are changed and a new class of assessees or a new rate of tax is or both are specified, the class of assessees or the rate of tax payable or both as mentioned in the certificate of enrolment granted under Rule 5 to the holder of such certificates prior to such amendment shall stand changed respectively to the new class of assessees or the new rate of tax or both so specified in the said Schedule with effect from the date of coming into force of such amendment.
