Section 16 in The Orissa Entertainment Tax Act, 2006
16. Returns.
(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.(2)When the proprietor fails to file return along with full payment of tax as admitted in the said return, the amount defaulted shall be demanded in the prescribed manner and penalty not exceeding the amount of tax defaulted shall be levied for such default:Provided that no such penalty shall be levied without giving the proprietor and opportunity of being heard.
