Section 5(4) in The Orissa Entertainment Tax Act, 2006
(4)Where the admission to a place of entertainment is generally on payment, and if any entertainment is held in lieu of the regular entertainment programme without payment for admission or with payment for admission less than what would have been paid in the normal course, the proprietor shall be liable to pay tax which would have been payable in the normal course at full house capacity or the tax for the programme held in lieu of the regular entertainment programme, whichever is higher.
