Section 3 in The Orissa Entertainment Tax Rules, 2006
3. Levy and collection of tax.
(1)The proprietor of an entertainment in respect of which tax is leviable under Section 5 shall intimate in writing to the Commissioner of the rates of admission excluding tax, to various classes, the rate of different kinds of tickets for each class, the amount of tax leviable on each kind of ticket and the total value of the ticket.(2)Where payment for a programme or synopsis is compulsory the tax shall be levied on the total sum paid for admission to the entertainment including the sum paid for the programme or synopsis. Where payment for a programme or synopsis is voluntary, the tax shall be levied separately on the sum paid for admission and on the sum paid for the programme or synopsis.(3)The tax levied under section 5 shall be collected by the proprietor of Entertainment from every person obtaining admission to an Entertainment along with the charge for admission by issuing an attested ticket authenticated for each such payment.
