Section 5 in The Orissa Entertainment Tax Act, 2006
5. Tax on payment for admission to entertainment.
(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.(2)Where the payment for admission to an entertainment together with the tax is not a multiple of fifty paise then, notwithstanding anything contained in Sub-section (1), the tax shall be increased to such extent and be so computed that the aggregate of such payment for admission to entertainment and the tax is rounded off to the next higher multiple of fifty paise, and such increased tax shall also be collected by the proprietor and paid to the Government in the manner prescribed.(3)If in any entertainment referred to in Sub-section (1) to which admission is generally on payment, any person is admitted free of payment for admission or on a concessional rate, the same amount of tax shall be payable as if such person was admitted on full payment for admission.(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.(5)Where the payment for admission to an entertainment referred to in Sub-section (1) is made wholly or partly by means of a lump sum paid as subscription, contribution, donation or otherwise, the tax shall be paid on the amount of such lump sum ana on the amount of payment for admission, if any, made otherwise.
