Section 5 in The Orissa Entertainment Tax Rules, 2006
5. Purchase and issue of stamps.
(1)The stamps required for payment of tax under clause (c) of Section 6 shall be purchased by the proprietor of an entertainment only from the Treasury.(2)No stamp purchased by the proprietor for payment of tax shall be issued to any person by or on behalf of the proprietor otherwise than securely affixed to a ticket issued for the purpose of authorising admission to an entertainment:Provided that when the proprietor of an entertainment changes hands, it shall be lawful for the new proprietor to purchase from the former proprietor the stocks of unused stamps in the latter's possession after obtaining necessary permission from the Commissioner upon prior notice given to the Commissioner :Provided further that on receipt of the notice from the new proprietor, the Commissioner may, after getting the accounts of the old proprietor thoroughly checked and after satisfying himself that the value of stamps to be purchased is actually the balance left with the old proprietor after upto date payment of tax due, permit the purchase of stamps by the new proprietor.(3)The proprietor of every entertainment required to pay the tax under clause (c) of Section 6 shall keep sufficient stocks of stamps at all the time and shall, for this purpose, replenish the stock of stamps from time to time.
