THE ORISSA ENTERTAINMENT TAX ACT, 2005

CHAPTER I

PRELIMINARY

1. SHORT TITLE, EXTENT AND COMMENCEMENT.

2. DEFINITIONS.

CHAPTER II

TAXING AUTHORITIES

3. TAXING AUTHORITIES.

4. DELEGATION OF POWERS.

CHAPTER III

INCIDENCE, LEVY AND RATE OF TAX

5. TAX ON PAYMENT FOR ADMISSION TO ENTERTAINMENT.

6. MANNER OF PAYMENT.

7. TAX ON CABLE SERVICE.

8. EXEMPTION OF TAX.

9. INFORMATION BEFORE HOLDING ENTERTAINMENT.

10. DEPOSIT AND FORFEITURE OF SECURITY.

11. RESTRICTION OF ADMISSION.

12. RESTRICTION ON ENTRY TO ENTERTAINMENT.

13. PROVISION AGAINST RESALE OF TICKETS.

14. ADMISSION FEE AND TAX COLLECTION AUTHORIZATION CERTIFICATE.

15. INSPECTION OF PLACE OF ENTERTAINMENT.

CHAPTER IV

RETURNS, ASSESSMENT, REFUND AND RECOVERY OF TAX

16. RETURNS.

17. ASSESSMENT.

18. REFUND OF TAX.

19. RECOVERY OF TAX.

20. INTEREST.

CHAPTER V

APPEALS, REVISIONS AND RECTIFICATION

21. APPEALS.

22. REVISION.

23. RECTIFICATION OF MISTAKES.

CHAPTER VI

PENALTIES AND PROSECUTION

24. PENALTIES FOR ADMISSION AND ENTRY WITHOUT TICKETS.

25. PENALTY FOR UNAUTHORIZED SALE AND PURCHASE OF TICKETS.

26. PENALTY FOR USING DUPLICATE TICKETS.

27. PENALTY FOR OBSTRUCTING INSPECTING OFFICERS.

28. PENALTY FOR ENTERTAINMENT WHICH IS PROHIBITED OR WHEN AUTHORIZATION CERTIFICATE THEREOF IS REVOKED OR SUSPENDED.

29. PENALTY FOR OTHER OFFENCES.

30. ENHANCED PENALTY AFTER PERVIOUS CONVICTION.

31. OFFENCE BY COMPANIES.

32. COGNIZANCE OF OFFENCE.

33. COMPOUNDING OF OFFENCE.

CHAPTER VII

MISCELLANEOUS

34. BAR ON CERTAIN PROCEEDINGS.

35. BAR OF JURISDICTION OF CIVIL COURTS.

36. POWER TO MAKE RULES.

37. POWER OF COMMISSIONER TO ISSUE DIRECTIONS.

38. POWER TO AMEND SCHEDULE.

39. REPEAL AND SAVINGS.

40. REMOVAL OF DIFFICULTIES

SCHEDULE