Section 35(1) in The Orissa Entertainment Tax Rules, 2006
(1)Any officer authorised under Sub-section (1) of Section 15 to enter any place of entertainment or any place ordinarily used as a place of entertainment including any building, enclosure or office attached thereto or where any records, documents and register connected with the entertainment are kept or from where cable operation are made or any other officer who has to enter above places in pursuance of a duty imposed on him by or under the Act or any other law shall enter the place of entertainment without making any payment and discharge his duties.
