Section 15(3) in The Orissa Entertainment Tax Rules, 2006
(3)Where the Certificate of Admission Fee and Tax Collection Authorisation Certificate has been suspended under sub-rule (1), the Commissioner shall also have the power to adjust the balance of security towards realization of the outstanding amount of up-to-date tax, penalty and interest, if any and realise the balance amount due remaining unpaid, if any, as arrears of land revenue.
