Section 36(2) in The Orissa Entertainment Tax Act, 2006
(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for-(a)the manner of collection of tax and payment thereof to Government account by the proprietor;(b)the conditions on which the Commissioner may require the proprietor under Section 6 to pay the amount of tax under Section 5;(c)the manner of payment, collection or realisation of tax under Section 7;(d)the manner or the terms and conditions subject to which exemption from payment of tax may be granted under Sub-section (5) and the manner of furnishing documents and records of such exempted entertainment to the Commissioner as required under Sub-section (6) of Section 8;(e)manner of giving prior information to the Commissioner for holding entertainment on which tax is leviable, the manner of obtaining permission for holding entertainment by the proprietor of a cable television network and the manner of filing application under Section 9;(f)the security to be deposited, the manner of such deposit and the manner of enhancement or forfeiture thereof as required under Sub-section (1) of Section 10;(g)the manner of sale, resale or purchase of ticket for admission to any entertainment as required under Sub-section(2) of Section 13;(h)the manner of issuing Admission Fee and Tax Collection Authorisation Certificate as required under Sub-section (1) of Section 14;(i)the manner of inspecting and searching places of entertainment, etc. under Section 15;(j)form and manner for submission of return under Sub-section (1) of Section 16 and the conditions and restrictions subject to which the Commissioner may direct under the proviso to the said Subsection to furnish return for different periods;(k)the manner in which recovery certificate to be issued to the Collector under Sub-section (2) of Section 19;(l)the manner in which appeals may be filed under Section 21;(m)matters relating to exercise of revisional powers by the Commissioner under Section 22; and(n)any other matter which is required to be or may be prescribed.
