Section 30 in The Orissa Entertainment Tax Rules, 2006
30. Maintenance of Show Register.
(1)The proprietor or the authorised agent, as the case may be, shall make necessary entries of the tickets sold, the prices of the tickets, the amount of tax and the date of issue of tickets in the Show Register in Form II within forty-five minutes after the show starts.(2)The proprietor or his authorised agent, as the case may be, shall make available the Show Register, on demand,to the Entertainment Tax Officer or Additional Entertainment Tax Officer or Assistant Entertainment Tax Officer, as the case may be, for inspection at any time after making necessary entries.(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.
