Section 32(1) in The Orissa Entertainment Tax Rules, 2006
(1)The proprietor of an entertainment claiming refund of tax under Sub-section (1) of Section 18 shall submit an application in Form XIX to the Commissioner within three months of deposit of the tax stating clearly the period to which the tax relates, the amount of tax actually due, the amount of tax actually deposited, the details of payment including the treasury challan number and the reasons for the deposit of the tax in excess. An application for refund not submitted within time shall be liable to be rejected unless it is proved to the satisfaction of the Commissioner that there was sufficient grounds for not submitting application within the said period.
