Section 26(3) in The Orissa Entertainment Tax Rules, 2006
(3)The Commissioner shall, upon commission of any one or more of the offences as referred to in Sub-section (2) of Section 14, require a proprietor to show cause within fourteen days of the date of service of notice upon him and where the proprietor fails to respond to such notice or comply with the terms of the said notice to the satisfaction of the Commissioner, he shall revoke or suspend the certificate issued under Sub-section (1) of Section 14 by a reasoned order.
