Section 5(1) in The Orissa Entertainment Tax Act, 2006
(1)Subject to the provisions of this Act, there shall be levied and paid on all payments for admission to any entertainment, other than an entertainment to which Section 7 applies, an entertainment tax at such rates of each such payment as specified in Part I of the Schedule and such tax shall be collected by the proprietor from the person making the payment for admission and paid to the Government in the manner prescribed.
