Section 9 in The Orissa Entertainment Tax Act, 2006
9. Information before holding entertainment.
(1)No entertainment on which tax is leviable shall be held without prior information being given to the Commissioner in the manner prescribed.(2)No proprietor of a cable television network shall provide entertainment, unless he obtains permission from the Commissioner in the manner prescribed.(3)Notwithstanding anything contained in Sub-section (2) where any proprietor of a cable television network is providing entertainment immediately before the commencement of this Act, he may continue to provide entertainment,-(a)for a period of three months from the date of commencement of this Act; or(b)till the permission under Sub-section (2) is granted by the Commissioner, if an application to that effect is made in the prescribed manner within the period specified in clause (a).(4)Notwithstanding anything contained in this Act or any other law for the time being in force, the Commissioner or any other officer authorized by him in this behalf may, after giving reasonable opportunity of hearing to the proprietor, prohibit the holding of such entertainment and may also take all reasonable steps to ensure that order of prohibition is complied with, if he is satisfied that-(a)the proprietor had given any false information which is likely to result in the evasion of tax; or(b)the proprietor has failed to deposit the security due; or(c)the proprietor has committed breach of any of the provisions of this Act or the rules.
