Section 14(1) in The Orissa Entertainment Tax Rules, 2006
(1)The amount of security shall not be more than the estimated amount of the total tax chargeable for the full house capacity of cinema hall. In case of cinematography exhibitions and their regular programmes of entertainment, it shall be for seven days as calculated with reference to the number of maximum shows to be held during seven days and shall not be less than fifty per cent of such amount.
