Section 27 in The Orissa Entertainment Tax Rules, 2006
27. Return for payment of tax.
(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.(2)The proprietor of a cable television network liable to pay tax in accordance with Sub-section (1) of Section 7, shall furnish monthly return in Form XVIII in duplicate within one calendar month of the expiry of each month before the assessing authority along with 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. The Return in Form XVIII shall show the number of subscribers, the amount received from each subscriber, the amount of tax calculated as per the rates notified by the Government and mode of payment of tax and other details as specified in return Form XVIII.(3)In case such cheque or bank draft is dishonoured for payment, the return shall not be deemed to be return for the purpose of this rule.(4)If the proprietor fails to furnish return along with payment of tax admitted in the said return, the assessing authority shall serve on him a notice of demand in Form XXI with a direction to the proprietor to pay the amount of tax defaulted or file overdue return within seven days from the date of service of the notice and produce before him the proof of such payment.(5)Where a proprietor fails to respond to the notice or comply with the requirement of the notice served under Sub-rule (4), the assessing authority, after giving the proprietor an opportunity of being heard and after considering the explanation given by the proprietor, if any, shall direct the proprietor to pay, by way of penalty under Sub-section (2) of Section 16, in addition to the tax, a sum not exceeding the amount of tax defaulted along with interest payable, if any.
