Section 7 in The Orissa Entertainment Tax Rules, 2006
7. Account of stamps purchased and issued.
(1)The proprietor of every entertainment required to pay the tax by stamping the tickets in accordance with the provision of clause (c) of Section 6 shall keep an account of stamps purchased and issued by him in Form I which shall show the value of stamps purchased every day, the value of stamps issued to the purchaser of tickets for every show and the value of stamps in balance including the stamps affixed on tickets which have not been issued.(2)The account in Form I shall invariably be prepared in respect of each show and shall be completed within one hour from the commencement of the show or ten minutes before the commencement of the interval whichever is earlier and shall be kept readily available for inspection along with the account in Form II prepared under this rule.(3)The value of stamps issued for each show shall invariably be the same as the amount of tax which is payable as shown in Form II in respect of that show.
