Section 9(4) in The Orissa Entertainment Tax Rules, 2006
(4)Where exemption is granted a certificate shall be issued to the applicant,-(i)in Form VII, where exemption is granted under Sub-section (5) of Section 8;(ii)in Form VIIA, where exemption is granted under Sub-section (4) of Section 8,by the Commissioner and the same shall, on demand, be produced before an inspecting officer. The proprietor of entertainment shall comply with the condition stated in the said Certificate.
