Section 9 in The Orissa Entertainment Tax Rules, 2006
9. Exemption from payment of Tax.
(1)An application for exemption under Sub-sections (4) and (5) of Section 8 shall be submitted to the Commissioner in Form VI at least fifteen days before the proposed date of entertainment stating the full description, the nature of entertainment and any other details which may be required by the Commissioner with necessary proof in regard to the purpose of entertainment for which exemption is sought:Provided that an application may be admitted at a later date not less than a week thereof, if the applicant satisfies the Commissioner that he had sufficient cause for not submitting the application within that period.(2)The Commissioner shall, on receipt of application made under sub-rule (1), submit his recommendation to the Government for such action as the Government may deem fit.(3)Where the Government, on receipt of the recommendation of the Commissioner or otherwise, is satisfied, it may grant exemption on such terms and conditions as it may deem fit to impose in the particular case.(4)Where exemption is granted a certificate shall be issued to the applicant,-(i)in Form VII, where exemption is granted under Sub-section (5) of Section 8;(ii)in Form VIIA, where exemption is granted under Sub-section (4) of Section 8,by the Commissioner and the same shall, on demand, be produced before an inspecting officer. The proprietor of entertainment shall comply with the condition stated in the said Certificate.(5)Where the Government is satisfied, it may grant exemption after taking such security as it may consider necessary to secure payment of the tax due in case the exemption is cancelled under Sub-section (7) and the proviso to Sub-section (4) of Section 8.(6)Where an entertainment is exempted from levy of tax, the proprietor of entertainment shall submit to the Commissioner all tickets for admission for attestation in the manner required by the Commissioner before bringing them into use. He shall also prepare and submit to the Commissioner or any other officer authorised by him, within fifteen days from date of entertainment, a full and true account of the tickets issued at different rates and the gross amount collected from the sale thereof along with the counterfoils of used tickets and all the unused ticket books. He shall also furnish a full and true account of the expenditure incurred along with the vouchers in proof thereof; if so required by the Commissioner or any other officer authorised by him, within fifteen days from the date of entertainment.(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.
