Section 6(1) in The Orissa Entertainment Tax Rules, 2006
(1)The proprietor of an entertainment who closes his business for any reason may, at the time of closure, apply, in writing to the Commissioner, for return of the balance unused stamps in his possession and for refund of their value to him. The Commissioner may permit the stamps to be returned to the officer from whom they were purchased and for refund of their value after getting the accounts thoroughly checked and after satisfying himself that the value of stamps proposed to be returned is actually the balance left with the proprietor after up to date payment of tax due.
