Section 16 in The Orissa Entertainment Tax Rules, 2006
16. Refund of security.
- Where the proprietor of an entertainment sells or otherwise disposes of his business and ceases to be the proprietor of such entertainment for the purposes of the Act or discontinues his entertainment, the Commissioner may, upon application in Form XX and after satisfying himself that no dues are outstanding and no case is pending for disposal against the said proprietor under the Act or these rules, release the security and order the balance in the security amount to be refunded:Provided that where the proprietor of an entertainment has already deposited certain amount of security which is subsequently reduced, the Commissioner may, upon application, order the differential amount to be refunded to the proprietor.
