Orissa Entertainment Tax Act, 2006
Orissa Entertainment Tax Act, 2006
The Orissa Entertainment Tax Act, 2006, establishes a legal framework for levying and collecting taxes on payments made for admission to various forms of entertainment, including cinema exhibitions and cable television services. It applies to proprietors of entertainment venues and cable network operators within the state of Odisha. The Act mandates registration, ticket issuance, and tax filing procedures to ensure compliance. For the ordinary citizen, this legislation ensures that entertainment venues operate transparently and contribute to state revenue, while also providing mechanisms for tax exemptions for cultural, educational, or philanthropic events, thereby balancing revenue generation with the promotion of arts and public welfare.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Taxing authorities
- 4. Delegation of powers
- 5. Tax on payment for admission to entertainment
- 6. Manner of payment
- 7. Tax on cable service
- 8. Exemption of tax
- 9. Information before holding entertainment
- 10. Deposit and forfeiture of security
- 11. Restriction of admission
- 12. Restriction on entry to entertainment
- 13. Provision against resale of tickets
- 14. Admission Fee and Tax Collection Authorization Certificate
- 15. Inspection of place of entertainment
- 16. Returns
- 17. Provided that no such penalty shall be levied without giving the proprietor an opportunity of being heard.
- 18. Refund of tax
- 19. Recovery of tax
- 20. Interest
- 21. Appeals
- 22. Revision
- 23. Provided further that no action under this section shall lie in relation to any proceeding or order for which a remedy by way of appeal has been provided under this Act.
- 36. Power to make rules
- 37. Power of Commissioner to issue directions
- 38. Power to amend Schedule
- 39. Repeal and Savings
- 40. Removal of difficulties
- I. SCHEDULE
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