Section 15(1) in The Orissa Entertainment Tax Rules, 2006
(1)The Commissioner may, by order, forfeit the whole or any portion of the security furnished by the proprietor for realising any arrears of tax, after giving the proprietor an opportunity of being heard and after considering the explanation given by him, if any and a copy of such order shall be given to the proprietor. The proprietor shall make good the forfeited amount of security within seven days from the receipt of the order unless the Commissioner grants him more time. The Commissioner shall have the power to suspend the certificate for "Admission Fee and Tax Collection Authorisation Certificate" issued under Sub-section (1) of Section 14 if the proprietor fails to make good the security within the time allowed for the purpose.
