section I
SCHEDULE
Orissa Entertainment Tax Act, 2006Part I [see sub-section (1) of section 5] Sl. No. | Area | Rate of Entertainment Tax on payment for admission fixed by the proprietor. (1) | (2) | (3) 1 | Within the limits of a Municipal Corporation. | Twenty-five per centum 2 | Within the limit of a Municipal Council and including the area within an industrial township constituted under section 4 of the Orissa Municipal Act, 1950. | Twenty per centum [Orissa Act 23 of 1950.] 3 | Within the limits of a Notified Area Council. | Fifteen per centum 4 | Any other area not covered by Serial No. 1 to 3 | Five per centum Explanation :—For the purpose of this part— (a) "Municipal Corporation" means Municipal Corporation constituted [Orissa Act 11 of 2003.] under the Orissa Municipal Corporation Act, 2003; (b) "Municipal Council" means a Municipality for every smaller [Orissa Act 23 of 1950.] urban area constituted under section 4 of the Orissa Municipal Act, 1950; (c) "Notified Area Council" means a Notified Area Council for every transitional area constituted under section
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