Section 6 in The Orissa Entertainment Tax Rules, 2006
6. Refund of valuable of unused stamps and renewal of damaged and spoiled stamps.
(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.(2)The adhesive stamps of such denominations and patterns as have been approved by the Government shall be kept in stock for sale in the Treasury and no such stamp shall be purchased except from a Treasury:Provided that-(i)nothing in this rule shall apply to the purchase of such stamps which are affixed to a ticket for admission to an entertainment.(ii)when the proprietorship of an entertainment is transferred, it shall be lawful for the transferee, after giving due notice to the Entertainment Tax Officer to purchase from the transferor within fifteen days from the date of such notice any unused stamp in the possession of the transferor.(3)The rules for the time being in force in the State in regard to,-(i)the purchase and sale of stamps,(ii)the renewal of damaged or spoiled adhesive stamps,(iii)the refund of the value of such stamps damaged, spoiled before use and which are not required for use.shall apply for adhesive stamps issued under these rules.
