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State of Odisha - Section

Section 36 in The Orissa Entertainment Tax Rules, 2006

36. Recovery of tax as arrears of land revenue.

(1)For the purpose of Section 19, the requisition for certificate shall be issued by the Commissioner, to the Collector having jurisdiction for recovery of the tax and arrears as per the provisions of the Orissa Public Demands Recovery Act, 1962.
(2)Notwithstanding anything contained in any law for the time being in force, the Commissioner may, at any time or from time to time, by notice in writing a copy of which shall be forwarded to the proprietor of an Entertainment at his last address known to the Commissioner, require any person,-
(a)from whom any amount of money is due, or becomes due to the proprietor, on whom notice has been served under Sections 5, 7, 16, 17 and 20; or
(b)who holds or may subsequently hold any amount of money for or on account of such proprietor, to pay to the Commissioner, either forthwith or upon the money becoming due or being held or at or within the time specified in the notice, so much of money as is sufficient to pay the amount due from the proprietor of an entertainment in respect of arrears of tax or the whole of the money when it is equal to or less than that amount.
(3)The Commissioner may, at any time or from time to time amend or revoke any such notice, or extend the time for making any payment in pursuance of such notice.
(4)Any amount of money, which a person is required to pay to the Commissioner, or for which he is liable to the Commissioner under the Act or these rules shall, if it remains unpaid, be recoverable as an arrear of land revenue.Form No. I[See Rule 7, 8 and 28 (1) (a) (iii), 30(3)]Stock Register of Entertainment Tax StampsPlace of Entertainment : ............Denomination of Stamps : ............
Date Opening Balance Stamps Purchased
Number Value Challan number & date Number & date of stamps Value
1 2(a) 2(b) 3(a) 3(b) 3(c)
           
Total Stamps Used Balance Remarks
Number Value Number Value Number Value
4(a) 4(b) 5(a) 5(b) 6(a) 6(b) 7
             
Form No. II[See Rule 7, 8, 11, 28(1)(a)(ii) and 30]Name of the cinema house : ............Place of entertainment : .........Show RegisterProgramme exhibited
Feature day Date
First Show
Class Rate Serial No. of tickets issued No. of tickets sold No. of persons admitted under Section 5 of theOrissa Entertainment Tax Act. Amounts received on account of tickets sold Amount of entertainment tax
Book No. From To
1 2 3 4 5 6 7 8 9
              Rs. P. Rs. P.
Whether
Second Show
Serial No. of tickets issued No. of tickets sold No. of persons admitted under Section 5 of theOrissa Entertainment Tax Act. Amounts received on account of tickets sold Amount of entertainment tax
Book No. From To
10 11 12 13 14 15 16
          Rs. P. Rs. P.
Third Show
Serial No. of tickets issued No. of tickets sold No. of persons admitted under Section 5 of theOrissa Entertainment Tax Act. Amounts received on account of tickets sold Amount of entertainment tax Remarks
Book No. From To
17 18 19 20 21 22 23 24
          Rs. P. Rs. P.  
Fourth Show
Serial No. of tickets issued No. of tickets sold No. of persons admitted under Section 5 of theOrissa Entertainment Tax Act. Amounts received on account of tickets sold Amount of entertainment tax Remarks
Book No. From To
25 26 27 28 29 30 31 32
          Rs. P. Rs. P.  
Fifth Show
Serial No. of tickets issued No. of tickets sold No. of persons admitted under Section 5 of theOrissa Entertainment Tax Act. Amounts received on account of tickets sold Amount of entertainment tax Remarks
Book No. From To
33 34 35 36 37 38 39 40
          Rs. P. Rs. P.  
Total
Shows No. of person admitted under Section 5 of theOrissa Entertainment Tax Act Amount received
Net price of tickets Tax Total
1 2 3 4 5
First ShowSecond ShowThird ShowFourth ShowFifth Show   Rs. P. Rs. P. Rs. P.
Total
Total till the previous day :Progressive total of the month :
Form No. IIA[See Rule 11, 28 (i)(a)(i), 29(1) and (2) and 30]Stock Register of Ticket BooksDenomination:
Date Opening stock of books Books received Date of receipt Total No. of Books Sl. No. of Books brought into use Books containing Sl. No. of tickets Date of use Date of completion Closing stock of books
Sl. No. From Sl. No. To
1 2 3 4 5 6 7 8 9 10  
                     
Form III[See rule 27 (1)]Monthly Return to be Furnished by the Proprietor Liable to Pay Tax Under Sub-Section (1) of Section 5 of the Orissa Entertainment Tax Act, 2006ToThe Entertainment Tax Officer,I/We........., the proprietor of........situated at Town .......Municipal Corporation/Municipal Council/NAC/Other ........in the district of ..........furnish herewith the following particulars of the month ending of the ......of the month of .......and enclosed herewith a copy of Treasury/ Bank challan for an amount of Rs..........(Rupees..........only) towards payment of tax due :