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The Orissa Enrty Tax Rule,1999 - HISTORY
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Body 7. Amendment of certificate of Registration.

(1) Where a registered dealer effects or comes to know of any change as specified in sub-section (6) of section 5, he shall, within fourteen days from the date of occurrence of such change or the change coming to his knowledge, intimate such change to the registering authority for amendment of the certificate of registration.

(2) Where there is reconstitution of the partnership, in case of a partnership firm, and as a result of such reconstitution, the business entity remains unchanged, the dealer shall furnish a copy of the deed of reconstitution of the partnership.

(3) Where there is reconstitution of the partnership, in case of a partnership firm, by admitting new partners, the amendment of the certificate of registration shall be subject to the provisions of clause (b) of sub-rule (2) of rule 4 and sub-rule (1) of rule 5.

(4) (a) Where a dealer intends to change principal place of business from the jurisdiction of one registering authority to the jurisdiction of another registering authority, he shall intimate the particulars of change in address and the reasons for such change, to the registering authority, under whose jurisdiction, he is registered.

(b) The registering authority as referred to in clause (a) shall, after conducting or causing to be conducted such enquiries as he deems necessary, and if he is satisfied that such change is bonafide, send the registration file of the dealer to his counterpart, to whose jurisdiction the principal place of business has been shifted or changed.

(c)The registering authority, on receipt of the registration file of a dealer as referred to in clause (b), shall, after conducting or causing to be conducted such enquiries as he may deem necessary, and if he is satisfied that such change is bonafide, issue a fresh registration certificate incorporating such amendment, but with the same Identification Number.