Section 24 in The Orissa Entertainment Tax Rules, 2006
24. Attestation of tickets.
- The proprietor of a taxable entertainment shall, before bringing into use, get all ticket books attested by the Entertainment Tax Officer, or the Addl. Entertainment Tax Officer, or the Assistant Entertainment Tax Officer, as the case may be in such manner as may be directed by the Commissioner and any unattested ticket book founding use, shall, unless proved to the contrary, be considered to be an unauthorized ticket book used for evading the payment of tax due:Provided that where the tickets are issued through computer or any other mechanical device, the proprietor of a taxable entertainment shall, before issue of such tickets, intimate the Entertainment Tax officer or Addl. Entertainment Tax Officer or Assistant Entertainment Tax Officer, as the case may be, the serial number to be issued for each class of ticket for each show.
