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The Orissa Enrty Tax Rule,1999
CHAPTER-III

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 his principal place of business, he, shall intimate the particulars of change in address along with required documents in original and the reasons for such change, to the registering authority within seven working days from the date of intimating the particulars of change in address:

Provided that where a dealer intends to change his 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, under whose jurisdiction, he is registered. The Registering authority upon receipt of intimation, shall send the registration record of the dealer to his counterpart within seven working days, to whose jurisdiction the principal place of business has been shifted or changed and the dealer shall produce required documents in original before the registering authority to whose jurisdiction the principal place of business has been shifted or changed.

(b) The registering authority, on receipt of duly signed hard copy of the application form and required documents in original from the dealer, shall amend the registration certificate.