Section 8(7) in The Orissa Entertainment Tax Act, 2006
(7)If the proprietor of an entertainment exempted under Sub-section (5) fails to furnish the documents and records required under Sub-section (6), or fails to comply with any conditions imposed or directions issued in this behalf, or if the Commissioner is not satisfied with the correctness of such documents or records, the Government may, on recommendation of the Commissioner, cancel the exemption so granted and thereupon the proprietor shall be liable to pay the tax which would have.been payable had not the entertainment been so exempted.
