Section 19 in The Orissa Entertainment Tax Rules, 2006
19. Issue of tickets.
(1)The proprietor of an entertainment shall issue the outer and middle counterfoils of a tickets to the purchaser thereof and shall retain the inner counterfoil in the ticket book. At the time of admission to the class, the middle counterfoil shall be collected at the gate and the outer counterfoil shall be returned to the person obtaining admission.(2)Each kind of ticket shall be issued strictly in serial order only from one ticket book at a time and no ticket from fresh serial shall be issued unless tickets up to one lakh of the current series have been exhausted. Any ticket issued in contravention of this rule shall, unless proved to the contrary, be considered to be a duplicate ticket issued with the object of evading the tax.(3)In case of admission controlled by mechanical contrivance, the proprietor shall issue the computerised serial numbered tickets in three folios i.e. inner, middle and outer counterfoils with the same procedure as provided under sub-rule (1). No ticket from fresh serial shall be issued unless the tickets are issued with the last serial number by the end of the last show exhibited:Provided that for programmes of casual nature, the Commissioner may permit sale of tickets from more than one counter and permit use of more than one ticket book.
