Section 14(2) in The Orissa Entertainment Tax Act, 2006
(2)The Commissioner may, by order, revoke or suspend the Certificate issued under Sub-section (1) if he is satisfied that the proprietor has-(a)admitted any person to any place of entertainment without payment of tax; or(b)failed to pay the tax or deposit security due from him, within the time prescribed; or(c)fraudulently evaded the payment of any tax due under this Act; or(d)obstructed any officer in carrying out inspection, search or seizure of records; or(e)failed to produce the records required for inspection by any officer carrying out an inspection under this Act; or(f)contravened any other provision of this Act or the rules or any order or direction issued under any Such provision.
