Section 30(3) in The Orissa Entertainment Tax Rules, 2006
(3)The Entertainment Tax Officer or the Additional Entertainment Tax officer or the Assistant Entertainment Tax Officer, as the case may be, shall compare the entries in Stock Register of Stamps in Form I with the entries in Register in Form II and IIA with reference to the counterfoils of the tickets and shall initial all the Registers in token of his check. He shall also examine the portion of tickets collected at the gate of one or two classes in order to ascertain if the tickets belong to the ticket books noted in the Register in Form IIA.
