Section 27(1) in The Orissa Entertainment Tax Rules, 2006
(1)The proprietor liable to pay tax under Section 5 shall keep a true and correct account of the number of shows, news reels, documentaries, cartoons, advertisement shots or slides, whether before or during exhibition, of a feature film or separately exhibited in a month,the amount realized for admission to the entertainment, the amount of tax thereon and shall, within one calendar month of the expiry of each month furnish to the assessing authority a return in Form III accompanied by information in Forms IV and V along with the receipt from the Treasury or a banker's cheque issued by a scheduled bank or a cheque marked or certified by such bank as good for payment or a crossed demand draft, drawn on any scheduled bank, as the case may be, for the full amount of tax admitted in the return.
