Section 9(4) in The Orissa Entertainment Tax Act, 2006
(4)Notwithstanding anything contained in this Act or any other law for the time being in force, the Commissioner or any other officer authorized by him in this behalf may, after giving reasonable opportunity of hearing to the proprietor, prohibit the holding of such entertainment and may also take all reasonable steps to ensure that order of prohibition is complied with, if he is satisfied that-(a)the proprietor had given any false information which is likely to result in the evasion of tax; or(b)the proprietor has failed to deposit the security due; or(c)the proprietor has committed breach of any of the provisions of this Act or the rules.
