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The Orissa Enrty Tax Rule,1999
CHAPTER-III

Body 5. Issue of certificate of Registration.

(1)(i) The dealer applying for registration or the person authorized by him shall appear before the registering authority within seven working days from the date of application and provide all the documents in support of his application.

(ii) On submission of the signed copy of the application form and production of the documents as specified in rule 4 or as may have been required, the registering authority shall register the dealer and issue him a certificate of registration in Form E 18 ordinarily within 15 days and maximum within 30 days from the date of application.

Explanation: For the Purpose of this sub-rule, the date of application shall be date on which the dealer has submitted the signed copy of the application form and has produced all the documents as specified in rule-4.

(iii) Where the registering authority feels necessary, he , for reason to be recorded in writing, may conduct or cause to be conducted such enquiry to be completed within ninety days from the date of grant of certificate of registration. On the basis of such enquiry the registering authority may allow the certificate of registration to continue or shall, after giving a reasonable opportunity of being heard, cancel certificate of registration with effect from date specified in that order.

(2) Omitted w.e.f. 20-06-2015.

(3) The certificate of registration shall be kept and displayed at a conspicuous part in the place of business or principal place of business or additional place(s) of business, as the case may be, of the dealer.

(4) (a) Any dealer may, upon application, obtain from the registering authority, a duplicate copy of the certificate of registration issued in his favour which may have been lost, destroyed or mutilated and such application shall be accompanied by a court fee stamp worth rupees one hundred.

(b) Where a dealer makes an application for a duplicate copy of the certificate of registration under clause (a), he shall surrender along with the application the mutilated copy of such certificate of registration, if any or, file an affidavit swearing therein the circumstances under which the certificate of registration was lost or destroyed and in case of loss, the steps taken to recover the same.

(c) The loss of any certificate of registration shall be reported to the registering authority soon after the loss comes to the knowledge of the dealer and the fact of loss shall be widely publicised in the local daily newspapers.".