Section 36 in The Orissa Entertainment Tax Act, 2006
36. Power to make rules.
(1)The Government may make rules for carrying out the purposes of this Act.(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for-(a)the manner of collection of tax and payment thereof to Government account by the proprietor;(b)the conditions on which the Commissioner may require the proprietor under Section 6 to pay the amount of tax under Section 5;(c)the manner of payment, collection or realisation of tax under Section 7;(d)the manner or the terms and conditions subject to which exemption from payment of tax may be granted under Sub-section (5) and the manner of furnishing documents and records of such exempted entertainment to the Commissioner as required under Sub-section (6) of Section 8;(e)manner of giving prior information to the Commissioner for holding entertainment on which tax is leviable, the manner of obtaining permission for holding entertainment by the proprietor of a cable television network and the manner of filing application under Section 9;(f)the security to be deposited, the manner of such deposit and the manner of enhancement or forfeiture thereof as required under Sub-section (1) of Section 10;(g)the manner of sale, resale or purchase of ticket for admission to any entertainment as required under Sub-section(2) of Section 13;(h)the manner of issuing Admission Fee and Tax Collection Authorisation Certificate as required under Sub-section (1) of Section 14;(i)the manner of inspecting and searching places of entertainment, etc. under Section 15;(j)form and manner for submission of return under Sub-section (1) of Section 16 and the conditions and restrictions subject to which the Commissioner may direct under the proviso to the said Subsection to furnish return for different periods;(k)the manner in which recovery certificate to be issued to the Collector under Sub-section (2) of Section 19;(l)the manner in which appeals may be filed under Section 21;(m)matters relating to exercise of revisional powers by the Commissioner under Section 22; and(n)any other matter which is required to be or may be prescribed.
