Section 10 in The Orissa Entertainment Tax Rules, 2006
10. Cancellation of exemption.
- Where an exemption granted is proposed to be cancelled under Sub-section (7) of Section 8 or proviso to Sub-section (4) of Section 8, the Commissioner shall give a reasonable opportunity of being heard to the person to whom exemption was granted before submitting his findings to the Government recommending for cancellation of exemption so granted or for such action as the Government may deem fit.
