Section 6 in The Orissa Entertainment Tax Act, 2006
6. Manner of payment.
- The Commissioner may, on such conditions as may be prescribed, require the proprietor to pay the amount of the tax payable under Section 5 -(a)in accordance with returns of the payments for admission to the entertainment and on account of tax; or(b)in accordance with results recorded by any mechanical contrivance or electronic device, which automatically registers the number of persons admitted to the entertainment; or(c)by means of stamps to be affixed on the tickets in the prescribed manner.
