Section 9(1) in The Orissa Entertainment Tax Rules, 2006
(1)An application for exemption under Sub-sections (4) and (5) of Section 8 shall be submitted to the Commissioner in Form VI at least fifteen days before the proposed date of entertainment stating the full description, the nature of entertainment and any other details which may be required by the Commissioner with necessary proof in regard to the purpose of entertainment for which exemption is sought:Provided that an application may be admitted at a later date not less than a week thereof, if the applicant satisfies the Commissioner that he had sufficient cause for not submitting the application within that period.
