Section 29 in The Orissa Entertainment Tax Rules, 2006
29. Maintenance of Register of Ticket Books.
(1)Separate pages of the Register of Ticket Books in Form IIA shall be allotted for ticket of different denominations. When a consignment of printed ticket books are received from the press, the proprietor shall intimate the fact to the Entertainment Tax Officer or Additional Entertainment Tax Officer or Assistant Entertainment Tax Officer, as the case may be, and account for the same in the Stock Register of Ticket Books in Form IIA. The Entertainment Tax Officer or Additional Entertainment Tax Officer or Assistant Entertainment Tax officer, as the case may be, shall check the report furnished by, the proprietor with reference to the Stock Register of Ticket Books in Form IIA and shall sign the entries made therein and also in the counterfoils of the first and last tickets of each book received.(2)When any Ticket Book is brought into use, the fact shall be noted in the register in Form IIA and after the Ticket Book is exhausted necessary entry shall be made thereof.(3)The tickets shall be issued serially and the account of each show shall show the number upto which the tickets have been used.(4)The account of each show for which the tickets are issued shall be closed within ninety minutes after the show starts. All the entries in the Registers relating to accounts shall be signed by the authorised agent of the proprietor or the proprietor himself before the accounts are closed.
