Section 26 in The Orissa Entertainment Tax Rules, 2006
26. Issue of Admission Fee and Tax Collection Authorisation Certificate.
(1)The proprietor having licence under the Cinematograph Act, 1952 shall make an application in Form XI to the Commissioner for issue of "Admission Fee and Tax Collection Authorisation Certificate" at least fifteen days before the commencement of the entertainment.(2)The Commissioner, after making such enquiry as he may deem proper and after being satisfied that the application is in order, shall issue an "Admission Fee and Tax Collection Authorisation Certificate" in Form XIII to the proprietor which the proprietor shall display in a conspicuous place at his place of entertainment.(3)The Commissioner shall, upon commission of any one or more of the offences as referred to in Sub-section (2) of Section 14, require a proprietor to show cause within fourteen days of the date of service of notice upon him and where the proprietor fails to respond to such notice or comply with the terms of the said notice to the satisfaction of the Commissioner, he shall revoke or suspend the certificate issued under Sub-section (1) of Section 14 by a reasoned order.
