Section 36(2) in The Orissa Entertainment Tax Rules, 2006
(2)Notwithstanding anything contained in any law for the time being in force, the Commissioner may, at any time or from time to time, by notice in writing a copy of which shall be forwarded to the proprietor of an Entertainment at his last address known to the Commissioner, require any person,-(a)from whom any amount of money is due, or becomes due to the proprietor, on whom notice has been served under Sections 5, 7, 16, 17 and 20; or(b)who holds or may subsequently hold any amount of money for or on account of such proprietor, to pay to the Commissioner, either forthwith or upon the money becoming due or being held or at or within the time specified in the notice, so much of money as is sufficient to pay the amount due from the proprietor of an entertainment in respect of arrears of tax or the whole of the money when it is equal to or less than that amount.
