Section 18 in The Orissa Entertainment Tax Rules, 2006
18. Payment of tax in cases where admission is controlled by mechanical contrivance.
(1)A proprietor of entertainment may be permitted by the Commissioner to avail himself of the provisions of clause (b) of Section 6 and the permit shall be in Form XVI.(2)No person shall be admitted to an entertainment in respect of which a permit is granted under this rule except through the mechanical contrivance and except on payment of price of admission inclusive of tax. Such price inclusive of tax shall be exhibited in a conspicuous place on or near the mechanical contrivance and the fact that the price for admission to entertainment is inclusive of tax shall also be exhibited clearly with the specification of the show, class for which admission fee relates, the date and time of show:Provided that persons can be admitted to any particular class on complimentary or concessional tickets on payment of required amount of tax for the class.(3)A proprietor shall keep a register of persons admitted in Form XVII which may be maintained electronically.(4)(a)The proprietor shall keep true and correct account, submit the returns to the Commissioner in the manner specified in the permit in Form XVI, and abide by, and comply with, all the conditions specified therein:(b)The proprietor shall pay the tax due into Treasury and shall attach the Treasury challan to the return to which the tax relates.(5)If, for any reason, the barrier or the mechanical contrivance which automatically registers the number of persons admitted goes out of order, a fixed sum shall be paid by the proprietor as may be decided by the Commissioner or any officer authorized in this behalf, for such period the barrier or contrivance remains out of order, where the Commissioner, upon intimation and such other evidence as may be required to be produced before him by the proprietor, is satisfied that the barrier or mechanical contrivance has gone out of order.(6)Every mechanical contrivance at a place of entertainment shall, at all reasonable time, be open to inspection by the Commissioner or any officer who may be deputed by him.(7)The proprietor shall, at all reasonable times on demand by the Commissioner, produce all books of account, records and registers kept by the proprietor in connection with any entertainment and shall allow the officer to inspect and take an account of the same or to remove the same for the purpose of examination or enquiry.(8)The permit granted under sub-rule (1) shall be displayed in a conspicuous place and produced before inspecting officers on demand.
