Section 6(2) in The Orissa Entertainment Tax Rules, 2006
(2)The adhesive stamps of such denominations and patterns as have been approved by the Government shall be kept in stock for sale in the Treasury and no such stamp shall be purchased except from a Treasury:Provided that-(i)nothing in this rule shall apply to the purchase of such stamps which are affixed to a ticket for admission to an entertainment.(ii)when the proprietorship of an entertainment is transferred, it shall be lawful for the transferee, after giving due notice to the Entertainment Tax Officer to purchase from the transferor within fifteen days from the date of such notice any unused stamp in the possession of the transferor.
