Section 15 in The Orissa Entertainment Tax Rules, 2006
15. Deduction of Tax from Security and forfeiture of security.
(1)The Commissioner may, by order, forfeit the whole or any portion of the security furnished by the proprietor for realising any arrears of tax, after giving the proprietor an opportunity of being heard and after considering the explanation given by him, if any and a copy of such order shall be given to the proprietor. The proprietor shall make good the forfeited amount of security within seven days from the receipt of the order unless the Commissioner grants him more time. The Commissioner shall have the power to suspend the certificate for "Admission Fee and Tax Collection Authorisation Certificate" issued under Sub-section (1) of Section 14 if the proprietor fails to make good the security within the time allowed for the purpose.(2)The order passed by the Commissioner to forfeit the security shall clearly state the amount forfeited. The forfeited amount shall not be drawn and adjusted against the arrears of tax under the Act unless order has been communicated in writing to the proprietor.(3)Where the Certificate of Admission Fee and Tax Collection Authorisation Certificate has been suspended under sub-rule (1), the Commissioner shall also have the power to adjust the balance of security towards realization of the outstanding amount of up-to-date tax, penalty and interest, if any and realise the balance amount due remaining unpaid, if any, as arrears of land revenue.
