Section 7(1) in The Orissa Entertainment Tax Rules, 2006
(1)The proprietor of every entertainment required to pay the tax by stamping the tickets in accordance with the provision of clause (c) of Section 6 shall keep an account of stamps purchased and issued by him in Form I which shall show the value of stamps purchased every day, the value of stamps issued to the purchaser of tickets for every show and the value of stamps in balance including the stamps affixed on tickets which have not been issued.
