Section 8 in The Orissa Entertainment Tax Rules, 2006
8. Verification of balance of stamps in hand.
(1)The proprietor of every entertainment required to pay the tax under clause (c) of Section 6 shall, on demand, produce the stamps in stock including the stamps affixed on tickets but not issued, before any inspecting officer.(2)If, on physical verification, the balance of stamps in hand is found in excess of the balance shown in Form I, the excess, unless proved to the contrary, shall be deemed to be due to non affixation of stamps on tickets with the object of evasion of tax.(3)If, on physical verification, the balance of stamps in hand is found less than the balance shown in Form I, the difference, unless proved to the contrary, shall be deemed to be due to non entry of tickets issued as shown in Form II prepared under Rule 7 with the object of evasion of tax.
