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The Orissa Value Added Tax Rules, 2005
CHAPTER IV : REGISTRATION OF DEALERS, AMENDMENT AND CANCELLATION OF CERTIFICATE OF REGISTRATION

23. Issue of duplicate copy of certificate of registration. –

(1) Any dealer may, upon application, obtain from the registering authority, on payment of a fee as specified in rule 125, a duplicate copy of the certificate of registration issued in his favour which may have been lost, destroyed or mutilated.

(2) Where a dealer makes an application for a duplicate copy of the certificate of registration under sub-rule (1), he shall surrender alongwith the application, the mutilated copy of such certificate of registration 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.

(3) 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 local daily newspapers.