Section 16(1) in The Orissa Entertainment Tax Act, 2006
(1)When the tax payable under Section 5 is required to be paid in accordance with returns, such returns shall be filed in the prescribed form for each month and within one month from the expiry of the month in the prescribed manner.Provided that the Commissioner may, subject to such conditions and restrictions as may be prescribed, direct any proprietor to furnish such return for different periods.Explanation - For the purpose of this Section, a return not accompanied with the full payment of tax admitted in the return shall be treated to be no return.
