Section 4(2) in The Orissa Entertainment Tax Rules, 2006
(2)(a)Where the amount of tax is required to be paid by stamping the tickets with an adhesive stamp issued by the Government for admission to entertainment, every taxable ticket for admission shall have securely affixed on the middle and the outer counterfoils of the ticket a stamp of the value of tax payable thereon:Provided that no ticket bearing a stamp that has been torn, defaced or otherwise marked or mutilated shall be issued to any person by the proprietor of any entertainment.(b)On admission to the entertainment, the proprietor shall cause the stamp affixed on the ticket to be defaced by tearing the ticket into two portions across the stamp and the counterfoils of tickets shall be collected and retained in the manner prescribed under rule 19.
