Section 9(7) in The Orissa Entertainment Tax Rules, 2006
(7)The proof of utilisation of the entire gross proceeds, for the purpose of Sub-section (5) of Section 8, for philanthropic, religious or charitable purposes shall be furnished by the proprietor of the entertainment within thirty days from the date of completion of entertainment in such manner as may be required by the Commissioner:Provided that if the proprietor satisfies the Commissioner that he had sufficient reasons for not submitting the proof of utilisation within that period; the Commissioner may extend the period of time as he may deem fit.
