Section 10 in The Orissa Entertainment Tax Act, 2006
10. Deposit and forfeiture of security.
(1)Every proprietor before holding an entertainment on which tax is leviable shall deposit such security and in such manner as may be prescribed, and the Commissioner may deduct any arrears of tax from the security so deposited and may also enhance or forfeit the security in such manner as may be prescribed.(2)No order to enhance or forfeit the security shall be made under Sub-section (1), unless the Commissioner, after giving the proprietor a reasonable opportunity of being heard, is satisfied that the proprietor has evaded tax or violated the provisions of this Act or rules.
