Section 5 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
5. Grant of Certificate of Enrolment.
(1)An application for certificate of enrolment under Sub-section (2) of Section 6 shall be in Form II and an applicant having more than one place of work in Orissa shall be granted only one certificate of enrolment.(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.(3)On receipt of an application in Form II, the Assessing Authority may require the applicant to furnish such additional information or evidence, as may be considered necessary, for determining the amount of tax payable by him in accordance with the Schedule to the Act.(4)After considering the application and such additional information or evidence furnished, if any, the Assessing Authority shall grant a certificate of enrolment by signing appropriate column of Form II or reject the application, within thirty days of receipt of such application after giving the applicant an opportunity of being heard, and by passing a speaking order of rejection of the application. The corrections, if any, on the application shall be authenticated by the applicant and by the Assessing Authority.(5)Where the applicant has more than one place of work in Orissa under the jurisdiction of different Assessing Authorities, the copies of the certificate of enrolment shall be endorsed to the respective Assessing Authorities by the authority granting such certificate of enrolment.
