ORISSA
ENTERTAINMENT TAX RULES, 2006. (ORISSA ACT 7 OF 2006)
CHAPTER
I
PRELIMINARY
1. SHORT TITLE AND COMMENCEMENT.
3. LEVY AND COLLECTION OF TAX.
5. PURCHASE
AND ISSUE OF STAMPS.
6. REFUND
OF VALUE OF UNUSED STAMPS AND RENEWAL OF DAMAGED AND SPOILED STAMPS.
7. ACCOUNT
OF STAMPS PURCHASED AND ISSUED.
8. VERIFICATION
OF BALANCE OF STAMPS IN HAND.
9. EXEMPTION
FROM PAYMENT OF TAX.
10. CANCELLATION
OF EXEMPTION.
11. SUBMISSION
OF INFORMATION BEFORE HOLDING AN ENTERTAINMENT .
12. PERMISSION TO BE OBTAINED TO OPERATE CABLE TELEVISION NET WORK.
15.
DEDUCTION OF TAX FROM SECURITY AND
FORFEITURE OF SECURITY.
17.
FORM OF TICKETS.
18.
PAYMENT OF TAX IN CASES WHERE
ADMISSION IS CONTROLLED BY MECHANICAL CONTRIVANCE.
22.
RESTRICTION ON USE OF PLURAL
TICKETS.
23.
SEASON TICKETS.
25.
SALE OF TICKETS.
26.
ISSUE OF ADMISSION FEE AND TAX
COLLECTION AUTHORIZATION CERTIFICATE.
27.
RETURN FOR PAYMENT OF TAX.
29.
MAINTENANCE OF REGISTER OF TICKET
BOOKS.
30.
MAINTENANCE OF SHOW REGISTER.
31. ASSESSMENT.
32.
REFUND OF TAX DEPOSITED IN EXCESS.
33.
APPEALS.