Section 4(1) in The Orissa Entertainment Tax Rules, 2006
(1)The proprietor of every entertainment required to make the payment of tax in accordance with the provisions of clause (a), (b) or (c) of Section 6 shall deposit the amount of tax into Treasury or through a crossed demand draft drawn on any scheduled bank or a banker's cheque issued by a scheduled bank in favour of the Entertainment Tax Officer having Jurisdiction within one month of the expiry of the month to which the entertainment under Section 5 relates.
