Section 14 in The Orissa Entertainment Tax Rules, 2006
14. Amount of Security.
(1)The amount of security shall not be more than the estimated amount of the total tax chargeable for the full house capacity of cinema hall. In case of cinematography exhibitions and their regular programmes of entertainment, it shall be for seven days as calculated with reference to the number of maximum shows to be held during seven days and shall not be less than fifty per cent of such amount.(2)The amount of security in case of cable services shall not be more than twenty-five per centum of the estimated amount of total tax chargeable for one month basing on the gross receipt from the subscribers:Provided that in case of a proprietor of cinematograph exhibition who has not defaulted in the deposit of tax during the preceding three years, the Commissioner may, on application in this behalf, reduce the amount of security as he may deem fit. He may, refix the amount of security as prescribed under this rule in case of any subsequent default in the deposit of tax:Provided further that the amount of security may be fixed at an amount higher than the amount specified in sub-rules (1) and (2) if the Commissioner deems so fit in the interest of revenue after giving the proprietor an opportunity of being heard.(3)The security shall be furnished within fourteen days from the date of receipt of the notice demanding security in Form XII.
