Section 15(1) in The Orissa Entertainment Tax Act, 2006
(1)The Commissioner, or any other officer authorized in this behalf by the Commissioner or the Government, may, with such assistance as may be necessary, enter, inspect and search any place of entertainment while the entertainment is proceeding and any place ordinarily used as a place of entertainment or for keeping records connected therewith, at any reasonable time with a view to securing compliance of the provisions of this Act or the rules.Explanation - The expression "place of entertainment" in case of a cable service means the place from where the cable television network is operated.
