Section 248 in The Orissa Municipal Corporation Act, 2003
248. Surcharge on Tax on Entertainment.
(1)Subject to the approval of the Government, the Corporation may levy a surcharge on any tax levied by the Government on any entertainment or amusement within the Corporation area.(2)The rate of the surcharge and the manner of-(a)collection of the surcharge;(b)payment of the surcharge to the Corporation; and(c)deduction of the expenses, if any, incurred by the Government in course of collection of the surcharge, shall be such as may be prescribed.
