Section 18(5) in The Orissa Entertainment Tax Rules, 2006
(5)If, for any reason, the barrier or the mechanical contrivance which automatically registers the number of persons admitted goes out of order, a fixed sum shall be paid by the proprietor as may be decided by the Commissioner or any officer authorized in this behalf, for such period the barrier or contrivance remains out of order, where the Commissioner, upon intimation and such other evidence as may be required to be produced before him by the proprietor, is satisfied that the barrier or mechanical contrivance has gone out of order.
