Section 28 in The Orissa Entertainment Tax Rules, 2006
28. Books of accounts.
(1)(a)Every proprietor of entertainment liable to pay tax under Section 5 shall keep,-(i)a Stock Register of Tickets Books in Form IIA,(ii)a Show Register in Form II(iii)a Stock Register of Stamps in Form I(b)Every proprietor of cable services liable to pay tax under Section 7 shall keep.-(i)a Register of Cable T.V. show subscribers; and(ii)a Register showing amount collected from subscribers (month-wise).(2)The Registers referred to in sub-rule (1) shall be maintained in the manner prescribed in rules 29 and 30.(3)The proprietor shall, before using the Register prescribed in sub-rule (1), produce them before the Entertainment Tax Officer or Additional Entertainment Tax Officer or Assistant Entertainment Tax Officer, as the case may be, who shall certify under his seal and signature with date on the cover page and last page of each such Register, the number of pages, the Register consists.
