Section 18(2) in The Orissa Entertainment Tax Rules, 2006
(2)No person shall be admitted to an entertainment in respect of which a permit is granted under this rule except through the mechanical contrivance and except on payment of price of admission inclusive of tax. Such price inclusive of tax shall be exhibited in a conspicuous place on or near the mechanical contrivance and the fact that the price for admission to entertainment is inclusive of tax shall also be exhibited clearly with the specification of the show, class for which admission fee relates, the date and time of show:Provided that persons can be admitted to any particular class on complimentary or concessional tickets on payment of required amount of tax for the class.
