What does Section 3 of The Bihar Entertainments Tax Rules, 1984 say?

(i) made to the Deputy Commissioner, the Assistant Commissioner or the Commercial Taxes Officer incharge of the Circle or Sub-circle, as the case may be, in Form T [for in case of Cable Television Operator and Cable Television Network, in Form 'IA';] (ii) signed by the proprietor, of the entertainment, or in the case of a firm, by one of its partners, or in the case of a Hindu Undivided family, by the manager or karta of the family, or in the case of a company incorporated under the Indian Compa
What does Section 3 of The Bihar Entertainments Tax Rules, 1984 say?

(i) made to the Deputy Commissioner, the Assistant Commissioner or the Commercial Taxes Officer incharge of the Circle or Sub-circle, as the case may be, in Form T [for in case of Cable Television Operator and Cable Television Network, in Form 'IA';] (ii) signed by the proprietor, of the entertainment, or in the case of a firm, by one of its partners, or in the case of a Hindu Undivided family, by the manager or karta of the family, or in the case of a company incorporated under the Indian Compa
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The Bihar Entertainments Tax Rules, 1984

Q: What does Section 2 of The Bihar Entertainments Tax Rules, 1984 say?

(a) "The Act" means the Bihar Entertainments Tax Act, 1948; (b) "Circle" means, in relation to a proprietor, a unit or commercial Taxes Administration created under the relevant provisions of law relating to tax on sale and purchase of goods in the State of Bihar for the time being in force, within the local limits of which, the place of an entertainment of the proprietor is situated; (c) "Form" means a form appended to these rules; (d) "Fortnight" means a fortnight ending on the 15th day or on
Q: What does Section 5 of The Bihar Entertainments Tax Rules, 1984 say?

(b) If the original certificate of registration is reported to have been defaced or have become illegible, the defaced or illegible certificate shall be returned with the application for the issue of the duplicate certificate. (c) A duplicate certificate granted under this sub-rule shall be clearly marked "Duplicate".
Raw JSON API
9. Complete list of other places of entertainments of the proprietor for which separate application has been/will be made.

Section 9
2. Complete list of other places of entertainments of the proprietor with their registration number if register maintained.

Section 2
7. Number of seats and rates of payment for admission to different classes and the number of shows for which permission to compound the tax is granted?

Section 7
1. Original (to be returned by the Treasury to the Deputy Commissioner/ Assistant Commissioner/Commercial Taxes Officer).

Section 1
2. Duplicate (to be retained in the Treasury Office)

Section 2
3. Triplicate (to be returned to the proprietor)

Section 3
4. Quadruplicate (to be returned to the proprietor for being forwarded to the Deputy Commissioner/Assistant Commissioner/Commercial Taxes Officer.)

Section 4
{
    "id": 15782,
    "slug": "the-bihar-entertainments-tax-rules-1984",
    "title": "The Bihar Entertainments Tax Rules, 1984",
    "short_title": "The Bihar Entertainments Tax Rules, 1984",
    "act_number": "Published vide Notification No. S.O. 480 dated 12t",
    "act_year": 1984,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Bihar Entertainments Tax Rules, 1984",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"The Act\" means the Bihar Entertainments Tax Act, 1948;\n(b) \"Circle\" means, in relation to a proprietor, a unit or commercial Taxes Administration created under the relevant provisions of law relating to tax on sale and purchase of goods in the State of Bihar for the time being in force, within the local limits of which, the place of an entertainment of the proprietor is situated;\n(c) \"Form\" means a form appended to these rules;\n(d) \"Fortnight\" means a fortnight ending on the 15th day or on the last day of a month according to the Gregorian Calendar;\n(e) \"Government Treasury\" means, in relation to a proprietor, the Treasury or Sub-Treasury, as the case may be, of the district or sub-division, where his place of entertainment is situated or the Treasury or Sub-Treasury specified in the certificate of registration granted to him under rule 5;\n(f) \"Inspecting Officer\" means the Commissioner of Commercial Taxes, the Additional Commissioner of Commercial Taxes, the Senior Joint Commissioner of Commercial Taxes, the Joint Commissioner of Commercial Taxes, the Deputy Commissioner of Commercial Taxes, the Assistant Commissioner of Commercial Taxes, the Commercial Taxes Officer (hereinafter referred to as the Commissioner, the Additional Commissioner, the Senior Joint Commissioner, the Joint Commissioner, the Deputy Commissioner, the Assistant Commissioner, the Commercial Taxes Officer, respectively) or any other officer appointed by the State Government to discharge the function of any Inspecting Officer or prescribed authority under ail or any of the provisions of the Act or these rules;\n(g) \"Prescribed Authority\" unless specified otherwise, means the Deputy Commissioner, the Assistant Commissioner or the Commercial Taxes Officer of the Circle or sub-circle;\n(h) \"Quarter\" means a quarter ending on the 31st March, 30th June, 30th September, or 31st December of a year;\n(i) \"Section\" means a section of the Act;\n(j) \"Stamp\" means a stamp (not previously used) referred to in clause (c) of sub-section (1) of section 5;\n(k) \"Sub-circle\" means, in relation to a proprietor, a unit of Commercial Taxes administration created under the relevant provisions of law relating to tax on sale and purchase of goods in the State of Bihar, for the time being in force, within the local limits of which, the place of entertainment of the proprietor is situated;\n(l) 'Tax\" means tax levied under the Act;\n(m) 'Treasury Officer\" means in relation to a proprietor, a Treasury Officer or an Assistant Treasury Officer or Sub-Treasury Officer of the Treasury or Sub-Treasury specified in the certificate of registration granted under rule 5;\n(n) \"The Tribunal\" means the tribunal constituted under the relevant provisions of the law relating to tax on sale and purchase of goods in the State of Bihar, for the time being in force;\n[(o) \"week\" means the period beginning from Friday and ending with the following Thursday.]\nChapter II\nRegistration",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Application for registration.",
            "chapter": null,
            "content": "(i) made to the Deputy Commissioner, the Assistant Commissioner or the Commercial Taxes Officer incharge of the Circle or Sub-circle, as the case may be, in Form T [for in case of Cable Television Operator and Cable Television Network, in Form 'IA';]\n(ii) signed by the proprietor, of the entertainment, or in the case of a firm, by one of its partners, or in the case of a Hindu Undivided family, by the manager or karta of the family, or in the case of a company incorporated under the Indian Companies Act, 1956, by a director or principal officer thereof, or in case of other institution, by the principal officer or manager thereof;\n(iii) verified in the manner prescribed in the said Form, and\n(iv) accompanied by the fee prescribed by rule 40:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Deposit of security by proprietor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Grant of certificate of registration.",
            "chapter": null,
            "content": "(b) If the original certificate of registration is reported to have been defaced or have become illegible, the defaced or illegible certificate shall be returned with the application for the issue of the duplicate certificate.\n(c) A duplicate certificate granted under this sub-rule shall be clearly marked \"Duplicate\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Amendment of registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Cancellation of certificate of registration.",
            "chapter": null,
            "content": "Chapter III\nHours of Entertainment and Tickets for Admission",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Notification of hours of entertainments.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Ticket.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Season tickets and ticket for series of entertainments.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Conditions relating to printing of tickets.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Return in respect of tickets printed.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Authentication of tickets.",
            "chapter": null,
            "content": "(a) Every proprietor shall keep a true record of tickets printed in a bound register, which shall be in Form XXII. The entries in the said register shall be completed, as soon as the tickets are received by the proprietor.\n(b) The proprietor shall produce tickets required at least for one week for authentication along with register in Form XXII before the prescribed authority or before any other officer authorised by the Commissioner for the purpose under sub-rule (2).\n(c) Before the tickets are produced for authentication, the proprietor shall pay the amount of entertainment tax payable thereon in advance and the tickets shall be authenticated only to the extent to which the proof of payment of tax by way of Treasury Challan is furnished.\n(d) When the tickets are produced by the proprietor for authentication before the prescribed authority or before any other officer authorised by the Commissioner for the purpose under sub-rule (2), the said authority shall verify the proof of payment of entertainment tax payable on such tickets, enter the details in the register in Form XXII which shall also be maintained in the office of the said authority and authenticate the tickets produced in either or both the manners provided hereunder-\n(i) by engraving an assigned symbol through a mechanical device provided by the State Government.\n(ii) by impressing, by signing and affixing his official seal.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "13",
            "title": "14. Application of Rule 13.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Conditions relating to issue of tickets.",
            "chapter": null,
            "content": "(a) (i) The issuing clerk shall put in his dated initials on all the three foils of the ticket.\n(ii) The two foils, namely for the visitor and for the Gate shall be detached from the counterfoil and issued to the buyer.\n(iii) The counterfoils in the book shall be preserved by the proprietor for inspection or production before the inspecting officer or before the prescribed authority. Such counterfoils shall be preserved by the proprietor till the assessment under section 9B or under Rule 33 of the determination of tax under rule 62 has reached its finality.\n(b) On admission of the holder of a ticket other than a season ticket available for series of entertainments, the proprietor of the entertainment shall cause the ticket of such holder to be collected by the gatekeeper, qualified to perform his duties at the entrance to the entertainment. The foil, marked 'For visitor', of the ticket, so collected shall be returned to the holder at the entrance to the entertainment and the other foils, marked 'For Gate' shall remain with the Gatekeeper till the show is over when they shall be transferred to the custody of the proprietor for being retained and preserved till the next day following the entertainment.\n(c) The proprietor shall cause the presence of a Gatekeeper with a note book prescribed in clause (d) at every entrance to the entertainment while the show is on. The entries in the note book shall be completed before interval or within half of the duration of the show, whichever falls earlier.\n(d) All foils of tickets marked 'for gate' collected by the Gatekeeper shall be serially arranged and their details entered by him in the Gatekeeper's book which shall be in Form XIX.\n(b) No ticket book shall be used for any class or show other than that for which it is meant.\n(c) A ticket after having been separated from the counterfoil shall not be pasted or stitched again to the counterfoils, nor the tickets issued for one show, shall be allowed to be used for the next show.\n(d) No foil of ticket, which is for the visitor, shall be retained at the entrance in lieu of the foil for Gate.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Suspension of shows.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Transfer to different parts of a place of entertainments.",
            "chapter": null,
            "content": "Chapter IV\nCalculation of Tax and Method of Levy",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Calculation of tax when payment for admission includes other privileges.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Payment of fixed sum in lieu of tax payable under the Act.",
            "chapter": null,
            "content": "[19A. Payment of fixed sum in lieu of tax payable under the Act by proprietor of Cable Service or Cable Television Network or by an entertainment provider.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Payment of tax in cases where admission is controlled by mechanical contrivance.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "10",
            "title": "21. Application for exemption from payment of tax under section 10.",
            "chapter": null,
            "content": "(i) to the authority prescribed in rule 3, in the case of an exemption under subsection (1); and\n(ii) to the Commissioner or any officer specially empowered to the State Government either generally or for any specified area through the authority prescribed in rule 3, in the case of an exemption under sub-section 2.\nChapter V\nRegisters and Returns",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Registers of tickets issued.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Returns.",
            "chapter": null,
            "content": "[23A. Return in respect of Entertainment through Cable service or Cable Television Network.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "24",
            "title": "24. Inspection book.",
            "chapter": null,
            "content": "Chapter VI\nPayment of Tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "25",
            "title": "25. Payment of tax by the proprietor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "26",
            "title": "26. Advance payment of entertainment tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "27",
            "title": "27. Method of payment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "28",
            "title": "28. Submission of challan with return.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "9C",
            "title": "29. Prescribed authority under section 9C, sub-section (3) of section 16 and section 17.",
            "chapter": null,
            "content": "Chapter VII\nAssessment, Appeal, Revision and Review",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "30",
            "title": "30. Period of Assessment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "31",
            "title": "31. Notice of hearing.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "13A",
            "title": "32. Proceeding under section 13A.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "33",
            "title": "33. Assessment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "34",
            "title": "34. Notice of demand.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "35",
            "title": "35. Appeal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "36",
            "title": "36. Contents of memorandum of appeal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "37",
            "title": "37. Revision.",
            "chapter": null,
            "content": "(a) to the Joint Commissioner, if the order sought to be revised is one passed by an authority not above the rank of a Deputy Commissioner;\n(b) to the Commissioner, if the order sought to be revised is one passed by the Joint Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "38",
            "title": "38. Disposal of appellate and revisional proceedings relating to periods before the commencement of these rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "39",
            "title": "39. Review.",
            "chapter": null,
            "content": "Chapter VIII\nFees",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "40",
            "title": "40. Fees.",
            "chapter": null,
            "content": "(i)\nOn memo of appeal or revision against an order of assessment\n\t\t\t\tof tax or penalty or both against order under section 9A.\nOne per cent of the amount in dispute subject to a minimum of\n\t\t\t\tRs. 2 and maximum of Rs. 100.\n(ii)\nOn memo of appeal or revision against any other orders.\nRs. five.\n(iii)\nApplication for grant of a duplicate of registration under\n\t\t\t\trule 5.\nRs. six.\n(iv)\nUpon any other miscellaneous petition or petitions for relief\n\t\t\t\tincluding the following namely:-\n(a)\nApplication for registration of each place of entertainment.\nRs. five.\n(b)\nApplication for amendment of certificate of registration.\nRs. two.\n(c)\nApplication for permission to pay tax according to section\n\t\t\t\t3(5) or section 3(5) (a).\nRs. five.\n(d)\nApplication for extension of time limit for payment of tax\n\t\t\t\tassessed or the penalty imposed.\nRs. five.\n(e)\nApplication for extension of time limit fixed for payment of\n\t\t\t\tcomposition money under section 17.\nRs. five.\n(f)\nApplication for adjournment in a proceeding before any\n\t\t\t\tInspecting Officer or prescribed authority.\nRs. two.\n(g)\nMiscellaneous petition for relief.\nRs. two.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "41",
            "title": "41. Grant of copy.",
            "chapter": null,
            "content": "Ordinary Copy\nUrgent Copy\n(i)\nCopying fee for every 150 words or less of the type written\n\t\t\t\tdocument.\n0.50 paise.\n1.50 paise.\n(ii)\nAuthentication fee.\n1.50 paise.\n1.50 paise.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "42",
            "title": "42. Payment of fees.",
            "chapter": null,
            "content": "Chapter IX\nRefunds",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "11",
            "title": "43. Refunds under section 11.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "11",
            "title": "44. Refund other than refund under section 11.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "45",
            "title": "45. Refund payment order.",
            "chapter": null,
            "content": "Chapter X\nService of Notice",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "46",
            "title": "46. Service of Notice.",
            "chapter": null,
            "content": "(i) by delivery or tender of a copy of the notice to the addressee, or his agent or other person duly authorised to receive,notice on his behalf.\n(ii) by post:\nChapter XI\nProsecution and Payment of Composition Money",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "47",
            "title": "47. Sanction for institution of a prosecution.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "17",
            "title": "48. Composition of offences under section 17.",
            "chapter": null,
            "content": "Chapter XII\nMiscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "49",
            "title": "49. Provisions as to persons admitted who have some duty to perform.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "50",
            "title": "50. Production of tickets.",
            "chapter": null,
            "content": "Chapter XIII\nPenal Provision",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "51",
            "title": "51. Punishment.",
            "chapter": null,
            "content": "Part II",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "52",
            "title": "52. Payment of tax by means of stamps.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "53",
            "title": "53. Issue of stamps.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "54",
            "title": "54. Purchase of stamps.",
            "chapter": null,
            "content": "(i) be deemed to entitle any person other than a proprietor of an entertainment or his authorised representative to purchase the stamps.\n(ii) apply to any person possessing stamps affixed to a ticket purchased for the purpose of securing admission to the entertainment:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "55",
            "title": "55. Issue of stamps.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "56",
            "title": "56. Refund of value of unused stamps.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "57",
            "title": "57. Refund or replacement of damaged stamps.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "58",
            "title": "58. Manner of affixation of stamps.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "59",
            "title": "59. Defacement and destruction of stamps and disposal of ticket.",
            "chapter": null,
            "content": "(i) On the admission of the holder of a ticket, the proprietor of the Entertainment shall cause the ticket of such holders to be collected and the stamp to be defaced by tearing the tail portion of the ticket into two portions across the stamps and shall cause the ticket with the portion of the stamp to be returned to the holder. The holder shall retain his portion until he has left the place of entertainment.\n(ii) The portion of the tickets collected at the entrance shall be retained and kept by the proprietor until 3 P.M. of the day following the entertainment and thereafter destroyed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "60",
            "title": "60. Registers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "61",
            "title": "61. Returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "62",
            "title": "62. Determination of tax payable in respect of Entertainment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "63",
            "title": "63. Application of the provisions of rules contained in Part I.",
            "chapter": "Part I",
            "content": "Form I\nForm I\nApplication for Registration.\nApplication for Registration.\n( See Rule 5)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "1",
            "title": "1. Name of the proprietor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "2",
            "title": "2. Status (Whether individual, a Hindu undivided family, firm, limited company, association of persons, etc.)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "3",
            "title": "3. Style of the Entertainment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "4",
            "title": "4. Nature of the Entertainment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "5",
            "title": "5. Location of place of the Entertainment for which the application is made-",
            "chapter": null,
            "content": "(a) Mohalla/ Road.\n(b) Village/Town.\n(c) Sub-division.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        },
        {
            "number": "6",
            "title": "6. Address of office or any other place where notice and communications should ordinarily be despatched-",
            "chapter": null,
            "content": "(a) Mohalla/Road.\n(b) Village/Town.\n(c) Post Office.\n(d) Revenue Thana.\n(e) Thana No.\n(f) Subdivision.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 68
        },
        {
            "number": "7",
            "title": "7. How often in a week and on what days it will be held?",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 69
        },
        {
            "number": "8",
            "title": "8. Hours of commencement and termination-",
            "chapter": null,
            "content": "Week days.............\nSunday................",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "9",
            "title": "9. Complete list of other places of entertainments of the proprietor for which separate application has been/will be made.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 71
        },
        {
            "number": "10",
            "title": "10. Books of accounts ordinarily maintained.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 72
        },
        {
            "number": "11",
            "title": "11. State the class for which complimentary tickets will be issued and rate of payment for admission, if any.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 73
        },
        {
            "number": "12",
            "title": "12. Seating capacity and rates of payment for admission to different classes-",
            "chapter": null,
            "content": "Class\nSeating capacity\nRates of payment for admission\nTax inclusive of surcharge\nRemarks\n1\n2\n3\n4\n5",
            "footnote": "",
            "is_definition": false,
            "sort_order": 74
        },
        {
            "number": "13",
            "title": "13. Particulars of persons having interest in the business-",
            "chapter": null,
            "content": "Serial no.\nName and parentage\nDesignation\nPermanent address\nNature of extent of interest\nSignature of the person having interest in the\n\t\t\t\tbusiness\n1\n2\n3\n4\n5\n6",
            "footnote": "",
            "is_definition": false,
            "sort_order": 75
        },
        {
            "number": "14",
            "title": "14. Amount of security money deposited, if any, with challan no. ...... /G.P. Notes no.",
            "chapter": null,
            "content": "Place\nSignature\nDated, the\n20...........\nDesignation.\nAcknowledgment\nAcknowledgment\nReceiving Officer.\n[Form 1A]\n[Form 1A]\nApplication for Registration for Cable Television Operator or Cable Television Network\nApplication for Registration for Cable Television Operator or Cable Television Network\n[See Rule 3(1)]\nCircle Incharge Circle.................\n(1) Name of the proprietor ............\n(2) Status (whether individual, a Hindu Undivided Family, Firm, Limited Company, Association of persons etc.)\n(3) Style of the Entertainment..............\n(4) Nature of the Entertainment............\n(5) Location of place of the Entertainment for which application is made :.......\n(a) Mohalla/Road ..................\n(b) Village/Town...................\n(c) Sub-division...................\n(d) District.......................\n(6) Address of office or any other place where notice and communication should ordinarily be despatched :-\n(a) Mohalla/Road................\n(b) Village/Town................\n(c) Post Office.................\n(d) Revenue Thana...............\n(e) Thana No....................\n(f) District....................\n(7) Books of Accounts ordinarily maintained.\n(8) Number of Channels exhibited.............\n(9) Number of connections in operation.\n(10) Amount charged to subscriber for Cable Television connections.\n(11) Entertainment Tax payable on each connection provided to subscriber.\n(12) Particulars to persons having interest in the business.\nSerial no.\nName\nFather/ Husband Name\nPermanent address\nNature of extent of interest\nSignature of the person having interest in the\n\t\t\t\tbusiness\n1\n2\n3\n4\n5\n6\n(13)\tAmount of security money deposited.\nPlace\nSignature\nDated, the\nDesignation.\nAcknowledgement\nAcknowledgement\nReceiving Officer.\nForm II\nForm II\nCertificate of Registration\nCertificate of Registration\n( See Rule 5)\nOffice of the\nCircle/Sub-circle\nRegistration number\n/Ent. of the year.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 76
        },
        {
            "number": "1",
            "title": "1. Name of the proprietor",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 77
        },
        {
            "number": "2",
            "title": "2. Status",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 78
        },
        {
            "number": "3",
            "title": "3. Style of the entertainment",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 79
        },
        {
            "number": "4",
            "title": "4. Nature of the entertainment",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "5",
            "title": "5. Location of the place of entertainment-",
            "chapter": null,
            "content": "(a) Mohalla/Road\n(b) Village/Town\n(c) Post Office",
            "footnote": "",
            "is_definition": false,
            "sort_order": 81
        },
        {
            "number": "6",
            "title": "6. Name of the Treasury or Sub-treasury where the tax is to be deposited.",
            "chapter": null,
            "content": "Place Date Seal\nSignature Designation.\n(Reverse)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 82
        },
        {
            "number": "1",
            "title": "1. Address of office or any other place where notices and communications should ordinarily be despatched-",
            "chapter": null,
            "content": "(a) Mohalla/Road\n(b) Village/Town\n(c) Post Office\n(d) Revenue Thana\n(e) Thana no.\n(f) Subdivision",
            "footnote": "",
            "is_definition": false,
            "sort_order": 83
        },
        {
            "number": "2",
            "title": "2. Complete list of other places of entertainments of the proprietor with their registration number if register maintained.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 84
        },
        {
            "number": "3",
            "title": "3. How often in a week and on what days it will be held?",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 85
        },
        {
            "number": "4",
            "title": "4. Hours of commencement and termination of entertainment-",
            "chapter": null,
            "content": "(1) Week days\n(2) Sundays",
            "footnote": "",
            "is_definition": false,
            "sort_order": 86
        },
        {
            "number": "5",
            "title": "5. State the class for which complimentary tickets are issued and rate of payment for admission, if any,",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 87
        },
        {
            "number": "6",
            "title": "6. Seating capacity and rates of payment for admission to different classes-",
            "chapter": null,
            "content": "Class\nSeating capacity\nRates of payment for admission\nTax inclusive of surcharge\nRemarks\n1\n2\n3\n4\n5",
            "footnote": "",
            "is_definition": false,
            "sort_order": 88
        },
        {
            "number": "1",
            "title": "1. Particulars of persons having interest in the business :",
            "chapter": null,
            "content": "Serial no.\nName and parentage\nDesignation\nPermanent address\nNature of extent of interest\n1\n2\n3\n4\n5\n[Form IIA]\n[Form IIA]\nCertificate of Registration\nCertificate of Registration",
            "footnote": "",
            "is_definition": false,
            "sort_order": 89
        },
        {
            "number": "1",
            "title": "1. Name of the proprietor...........",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "2",
            "title": "2. Status.....................",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 91
        },
        {
            "number": "3",
            "title": "3. Style of the entertainment...............",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 92
        },
        {
            "number": "4",
            "title": "4. Nature of the entertainment..............",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 93
        },
        {
            "number": "5",
            "title": "5. Location of the place of entertainment.......",
            "chapter": null,
            "content": "(a) Mohalla/Road...............\n(b) Village/Town...............\n(c) Post Office................",
            "footnote": "",
            "is_definition": false,
            "sort_order": 94
        },
        {
            "number": "6",
            "title": "6. Name of the treasury where the tax is to be deposited.",
            "chapter": null,
            "content": "Place Date Seal\nSignature Designation.\n(Reverse)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 95
        },
        {
            "number": "1",
            "title": "1. Address of office or any other place where notices and communications should ordinarily be despatched.-",
            "chapter": null,
            "content": "(a) Mohalla/Road ............\n(b) Village/Town ............\n(c) Post Office .............\n(d) Revenue Thana ...........\n(e) Thana No. ...............\n(f) Sub-division ............",
            "footnote": "",
            "is_definition": false,
            "sort_order": 96
        },
        {
            "number": "2",
            "title": "2. Complete list of other places of entertainment of the proprietor with their registration number if any.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 97
        },
        {
            "number": "3",
            "title": "3. Hours of commencement and termination of entertainment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 98
        },
        {
            "number": "4",
            "title": "4. No. of Channels exhibited........",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 99
        },
        {
            "number": "5",
            "title": "5. No. of connections in operation.........",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "6",
            "title": "6. Total charges received from each connection of Cable T. V. provided to subscriber.",
            "chapter": null,
            "content": "Form III\nForm III\nApplication for cancellation of Registration\nApplication for cancellation of Registration\n(See Rule 7)\nThe\nCircle/Sub-circle. Ent.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 101
        },
        {
            "number": "1",
            "title": "1. Registration",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 102
        },
        {
            "number": "2",
            "title": "2. Name of the proprietor",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 103
        },
        {
            "number": "3",
            "title": "3. Status",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 104
        },
        {
            "number": "4",
            "title": "4. Style of the entertainment",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 105
        },
        {
            "number": "5",
            "title": "5. Location of the place of entertainment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 106
        },
        {
            "number": "6",
            "title": "6. Grounds on which cancellation is applied for.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 107
        },
        {
            "number": "7",
            "title": "7. Date from which cancellation is applied for.",
            "chapter": null,
            "content": "8. (i) Period up to which returns have been filed.\n(ii) Period up to which tax has been paid.\n(iii) Period up to which assessment has been made.\nSignature Designation\nAcknowledgment\nAcknowledgment\nReceiving Officer.\nForm IV\nForm IV\nApplication for permission for payment of fixed sum in lieu of tax\nApplication for permission for payment of fixed sum in lieu of tax\n( See Rule 19)\nThe Commissioner of Commercial Taxes, Bihar, Patna. Through the Circle/Sub-circle.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 108
        },
        {
            "number": "1",
            "title": "1. Registration number",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 109
        },
        {
            "number": "2",
            "title": "2. Name of the proprietor",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "3",
            "title": "3. Style of the entertainment",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 111
        },
        {
            "number": "4",
            "title": "4. Location of the place of entertainment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 112
        },
        {
            "number": "5",
            "title": "5. Seating capacity and rates of payment for admission to different classes :",
            "chapter": null,
            "content": "Class\nMaximum seating capacity.\nProbable of admission in each class.\nRate\nOf payment for admission.\nOf tax inclusive of surcharge.\nTotal\nRemarks\n1\n2\n3\n4\n5\n6\n7",
            "footnote": "",
            "is_definition": false,
            "sort_order": 113
        },
        {
            "number": "6",
            "title": "6. How often in a week and on what days it will be held?",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 114
        },
        {
            "number": "7",
            "title": "7. Period for which the permission is required.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 115
        },
        {
            "number": "8",
            "title": "8. Approximate probable gross receipts per day.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 116
        },
        {
            "number": "9",
            "title": "9. Amount per day/week/month/ for entire period which the applicant offers as payment for the composition of the tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 117
        },
        {
            "number": "10",
            "title": "10. State grounds, if any, for granting permission for payment of fixed sum.",
            "chapter": null,
            "content": "Signature. Designation.\nAcknowledgment\nAcknowledgment\nReceiving Officer\nForm V\nForm V\nCertificate granting permission for payment of fixed sum in lieu of tax.\nCertificate granting permission for payment of fixed sum in lieu of tax.\n(See Rule 19)\nOffice of the Commissioner of Commercial Taxes, Bihar, Patna.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 118
        },
        {
            "number": "1",
            "title": "1. Registration number",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 119
        },
        {
            "number": "2",
            "title": "2. Name of the proprietor",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "3",
            "title": "3. Status",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 121
        },
        {
            "number": "4",
            "title": "4. Style of the entertainment",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 122
        },
        {
            "number": "5",
            "title": "5. Nature of the entertainment",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 123
        },
        {
            "number": "6",
            "title": "6. Location of place of entertainment",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 124
        },
        {
            "number": "7",
            "title": "7. Number of seats and rates of payment for admission to different classes and the number of shows for which permission to compound the tax is granted?",
            "chapter": null,
            "content": "Class\nNumber of seats\nRates of\nGross payment (Total of Sl. 3 and 4)\nNumber of shows\nRemarks\nPayment for admissions\nTax inclusive of surcharge\nOn week day\nOn Sunday\n1\n2\n3\n4\n5\n6\n7\n8",
            "footnote": "",
            "is_definition": false,
            "sort_order": 125
        },
        {
            "number": "8",
            "title": "8. Period for which permission to compound the tax is granted.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 126
        },
        {
            "number": "9",
            "title": "9. Amount of fixed sum payable per day/ week/ month/ for the entire period.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 127
        },
        {
            "number": "10",
            "title": "10. How and when payable",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 128
        },
        {
            "number": "11",
            "title": "11. Conditions:",
            "chapter": null,
            "content": "(a) In the event of increase in the number of seats and shows and enhancement of rates of payment for admission and tax, the proprietor shall pay the proportionate additional amount.\n(b)This permission may be revoked at any time without reason being assigned. and no compensation shall be payable by Government on account of any loss caused to the proprietor by reason of such revocation.\n(c) A correct and complete account shall be maintained of the persons admitted. The account shall show the number of persons admitted to each class and the amount received in respect of them.\n(d) Full facilities shall be given to the Inspecting Officer to check the correctness of the account by counting the number of visitors during any show covered by this certificate.\n(e)The proprietor shall not start a new branch of the entertainment or make any change in the number of shows, seats, rates of payment for admission and nature of the entertainment without previous approval of the Commissioner.\n(f) The certificate shall be exhibited in a conspicuous part of the premises of the entertainment and produced before the Inspecting Officers on demand. No correction or erasure of any kind shall be made or allowed to be made in this certificate.\nSignature Designation\nForm VI\nForm VI\nCertificate granting permission to pay tax in accordance with the result recorded by any mechanical contrivance\nCertificate granting permission to pay tax in accordance with the result recorded by any mechanical contrivance\n(See Rule 20)\nOffice of the Commissioner of Commercial Taxes, Bihar, Patna",
            "footnote": "",
            "is_definition": false,
            "sort_order": 129
        },
        {
            "number": "1",
            "title": "1. Registration number",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "2",
            "title": "2. Name of the proprietor",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 131
        },
        {
            "number": "3",
            "title": "3. Status",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 132
        },
        {
            "number": "4",
            "title": "4. Style of the entertainment",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 133
        },
        {
            "number": "5",
            "title": "5. Nature of the entertainment",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 134
        },
        {
            "number": "6",
            "title": "6. Location of place of entertainment",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 135
        },
        {
            "number": "7",
            "title": "7. Period for which the permission is granted",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 136
        },
        {
            "number": "8",
            "title": "8. Conditions-",
            "chapter": null,
            "content": "(i) This permission may be revoked at any time without reason being assigned and no compensation shall be payable by Government on account of any loss caused to the proprietor by reason of such revocation.\n(ii) A correct and complete account shall be maintained of the persons admitted through mechanical contrivances. The account shall show the number of persons admitted to each class and the amount received in respect of them.\n(iii) No person shall be admitted inside the entertainment except his admission being recorded in the mechanical contrivance.\n(iv) Full facilities shall be given to the Inspecting Officers to check the correctness of the records by counting the number of visitors during any show covered by this certificate.\n(v) The certificate shall be exhibited in a conspicuous part of the premises of the entertainment and produced before Inspecting Officers on demand. No correction or erasure of any kind shall be made or allowed to be made in this certificate.\nSignature Designation\nRenewals\nDate of renewal\nPeriod for which renewed\nSignature and designation of Renewing Officer\nForm VII\nForm VII\nRegister of tickets sold\nRegister of tickets sold\n(See rule 22)\nStyle of entertainments- Place- Date-\nRegistration No.-\nName of the show\nTime of the show\nRates of-\nOrdinary tickets\nComplimentary tickets\nAmount of entertainments tax inclusive of\n\t\t\t\tsurcharge payable.\nClass\nPayment for admission\nTax inclusive of surcharge\nSerial nos. (From-to-)\nNo. of tickets sold.\nSerial nos. (From-to-)\nNo. of tickets sold.\nNo. of tickets issued to persons exempted under\n\t\t\t\tsection 10 (2)\n1\n2\n3\n4\n5\n6\n7\n8\nNo. of tickets sold.\nTotal tickets for the class issued\nAmount received on account of payment for\n\t\t\t\tadmission\nOrdinary tickets.\nComplimentary tickets.\nGross Total\nRemarks\n9\n10\n11\n12\n13\n14\n15\nForm VIII\nForm VIII\nRegister of season tickets sold\nRegister of season tickets sold\n[ See Rule 22]\nRates of-\nOrdinary tickets\nComplimentary tickets\nAmount of entertainments tax inclusive of\n\t\t\t\tsurcharge payable.\nRemarks\nDate of issue\nClass\nPayment for admission\nTax inclusive of surcharge\nPeriod of validity\nSerial nos. (From-to-)\nNo. of tickets sold.\n1\n2\n3\n4\n5\n6\n7\nSerial nos. (From-to-)\nNo. of tickets sold.\nTotal tickets for the class issued\nAmount received on account of payment for\n\t\t\t\tadmission\nOrdinary tickets.\nComplimentary tickets.\nGross Total\n8\n9\n10\n11\n12\n13\n14\nReceipts.\nPayment for admission.\nEntertainment tax\n1st show at\n...\nRs.\n...\n...\nRs.\n...\n...\n2nd show at\n...\nRs.\n...\n...\nRs.\n...\n...\nTotal\n...\nRs.\n...\n...\nRs.\n...\n...\nPrevious day's total\n...\nRs.\n...\n...\nRs.\n...\n...\nUp-to-date total\n...\nRs.\n...\n...\nRs.\n...\n...\nSignature Designation\nSignature Designation\nForm IX\nForm IX\nReturn of entertainments tax payable\nReturn of entertainments tax payable\n[See Rule 23]\n(i) Style of the entertainment-\n(ii) Location of the entertainment-\n(iii) Period for which return is filed.\nRegistration number................\nNumber of persons admitted\nReceipts\nRates of\nThrough Ordinary tickets\nThrough Complimentary tickets\nTax inclusive of surcharge payable.\nClass of admission\nPayment of admission\nEntertainments tax inclusive of surcharge\nSerial nos. (From-to-)\nTotal No.\nSerial nos. (From-to-)\nTotal No.\n1\n2\n3\n4\n5\n6\n7\nExempted under section 10(2) (from-to)\nTotal No.\nPayment of admission\nOrdinary tickets.\nComplimentary tickets.\nGross Total\nRemarks\n8\n9\n10\n11\n12\n13\n14\nSignature Designation\nAcknowledgment\nAcknowledgment\nReceiving Officer\n[Form-IX A]\n[Form-IX A]\nReturn of Entertainment Tax payable\nReturn of Entertainment Tax payable\n(See Rule 23A)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 137
        },
        {
            "number": "1",
            "title": "1. Style of entertainment ............",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 138
        },
        {
            "number": "2",
            "title": "2. Location of the entertainment .....",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 139
        },
        {
            "number": "3",
            "title": "3. Period for which return is filed .....",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "4",
            "title": "4. Registration No....................",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 141
        },
        {
            "number": "5",
            "title": "5. No. of cable television connections provided to the subscriber.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 142
        },
        {
            "number": "6",
            "title": "6. No. of channels exhibited..........",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 143
        },
        {
            "number": "7",
            "title": "7. Total of monthly payments received from subscribers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 144
        },
        {
            "number": "8",
            "title": "8. Entertainment tax payable ..............",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 145
        },
        {
            "number": "9",
            "title": "9. Amount paid .......................",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 146
        },
        {
            "number": "10",
            "title": "10. Treasury Challan No.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 147
        },
        {
            "number": "11",
            "title": "11. Date of payment ........",
            "chapter": null,
            "content": "Signature Designation\nAcknowledgement\nAcknowledgement\nReceiving Officer.\nForm X\nForm X\nChallan (P)\nChallan (P)\n( See Rule 13/27/53)\nSadar Treasury No. ...............",
            "footnote": "",
            "is_definition": false,
            "sort_order": 148
        },
        {
            "number": "1",
            "title": "1. Original (to be returned by the Treasury to the Deputy Commissioner/ Assistant Commissioner/Commercial Taxes Officer).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 149
        },
        {
            "number": "2",
            "title": "2. Duplicate (to be retained in the Treasury Office)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "3",
            "title": "3. Triplicate (to be returned to the proprietor)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 151
        },
        {
            "number": "4",
            "title": "4. Quadruplicate (to be returned to the proprietor for being forwarded to the Deputy Commissioner/Assistant Commissioner/Commercial Taxes Officer.)",
            "chapter": null,
            "content": "* Now see new Heads of Account.\nName of proprietor\nStyle of entertainment\nPayment for the period\nPayment on account\nAmount\n1\n2\n3\n4\n5",
            "footnote": "",
            "is_definition": false,
            "sort_order": 152
        },
        {
            "number": "1",
            "title": "1. Tax",
            "chapter": null,
            "content": "(a) under rule 13\n-Rs.\n(b) under rule 25\n-Rs.\n(c) under rule 26\n-Rs.\n(d) under rule 53\n-Rs.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 153
        },
        {
            "number": "2",
            "title": "2. Penalty",
            "chapter": null,
            "content": "-Rs.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 154
        },
        {
            "number": "3",
            "title": "3. Miscellaneous",
            "chapter": null,
            "content": "-Rs.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 155
        },
        {
            "number": "4",
            "title": "4. Total",
            "chapter": null,
            "content": "-Rs.\nSignature of the Depositor\nFor use in the Treasury\n(Rupees.............paise only)\nTreasury Officer\nForm XI\nForm XI\nNotice of hearing\nNotice of hearing\n( See Rules 31/33/62)\n(a) Whereas upon information which has come into my possession, I am satisfied that reasonable ground exists to believe that you are liable to pay tax under the Act, for the period mentioned below but have nevertheless wilfully failed to apply for registration, or\nWhereas having applied for registration under sub-section (2) of section 6, you have failed to furnish the particulars and informations required for the purpose of the said sub-section;\nYou are hereby given an opportunity of being heard at the following place and time according to the provision of sub-section (4) of section 6 of the Act.\n(b) Whereas upon information which has come into my possession, I am satisfied that reasonable grounds exist to believe that the payment for admission received by you for the period mentioned below has escaped assessment/has been under assessed/has been assessed at lower rate than which was correctly applicable.\nI, therefore, propose to assess/re-assess the amount of tax due in respect of the said payment for admission and for that purpose, I hereby require you to produce or cause to be produced accounts, registers, documents and other evidences mentioned hereunder at the following place and time according to the provisions of section 13B read with section 9B of the Act;\n(c) Whereas it appears that you have concealed, omitted or failed to disclose fully the particulars of your receipts of payment for admission and tax or have furnished incorrect particulars thereof and thereby returned figures below the real amount, you are hereby given an opportunity to show cause at the following place and time why an order imposing penalty on you should not be made under section 9(5) of the Act.\n(d) Whereas I have reasons to believe that, not being registered under subsection (3) of section 6, you have collected an amount towards or purported to be tax on payment for admission in a case in which or to the extent you were/are not liable to pay such amount under the Act, you are hereby required on the date and at the time and place specified below to attend to show cause why an order imposing penalty on you should not be made under section 13C (iii) of the Act.\n(e) Whereas you have failed to pay the tax assessed under section 5 (4)/9B/ 13A/13B and the amount of penalty imposed under section 6(4)/9(2)/9(5)13A/13B/ 13D for the period mentioned below, you are hereby required to show cause at the following place and time why an order imposing penalty on you should not be made under section 13D of the Act.\n(f) Whereas you have failed to furnish return/make payment of tax for the period mentioned below within the prescribed time, you are hereby given an opportunity to show cause at the following place and time why an order imposing penalty on you should not be made under section 9(2)/9(5) of the Act.\n(g) Whereas I am not satisfied without requiring your presence or production of evidences that returns furnished by you for the period mentioned below are correct and complete, I hereby require you to produce or cause to be produced accounts and other evidences on which you may rely in support of such return at the following place and time according to the provisions of rule 33(3)/62 of the Rules.\n(h) Whereas you have failed to file returns for the period noted below, I hereby require you to produce the evidences noted below and to show cause at the following place and time as to why assessment of tax should not be made to the best of judgement under rule 33(4)/62(4).\n(a) Counterfoils of tickets maintained under rules 9(1)/15(1)(iii).\n(b) Inspection book maintained under rule 24.\n(c) Register maintained under rules 13(1)/15(1)(iii)(d)/60.\n(d) Any other accounts, document or other evidences which you may wish to produce, and\n(e) Evidences or papers as detailed below\n(Note-Delete which is not applicable)\nSignature Designation\nForm XII\nForm XII\nNotice of Demand\nNotice of Demand\n( See Rule 34/62)\nCircle/Sub-circle\n(a) is being adjusted against the amount payable by you for the period from .......... to...........\n(b) will be refunded to you on claim by you.\n(a) Amount of tax Rs. ...........\n(b) Amount of penalty Rs. ..........\n(c) Total .........\nSignature Designation\nForm XIII\nForm XIII\nRefund Payment Order\nRefund Payment Order\n( See Rule 45)\nBook number______________\nBook No._______ Voucher No.______\nBook number______________\nSerial number____________\nSerial No._______________\nSerial number____________\nList of payment for....... Circle........ 20\n(1)\n(*045-Other Taxes and Duties on Commodities and Service-\n\t\t\t\tEntertainment Tax- Refunds) Counterfoil order for the refund of\n\t\t\t\tEntertainments Tax.\n(1)\n(*045-Other and Duties on Commodities and Services-\n\t\t\t\tEntertainment Tax- Refunds Order for the refund of Entertainments\n\t\t\t\tTax.\n(1)\n(*045-Other Taxes and Duties on Commodities and\n\t\t\t\tServices-Entertainments Tax-Refunds) Order for the refund of\n\t\t\t\tEntertainments Tax.\n(Payable at the Government Treasury within one month of\n\t\t\t\tissue.)\n(Advise to Treasury Officer, not to be called.)\n1.\nRefund payable\nTo,\nThe Treasury Officer,\nTo,\nThe Treasury Officer,\n2.\nStyle of Entertainment-\n1.\nCertified that with reference to the assessment record of.....\n\t\t\t\tthe period........ a refund of Rs........ is due to....... of....\n1.\nCertified that reference to the assessment record of........\n\t\t\t\tfor the period.......... a refund of Rs. ...... is due to of.....\n3.\nAssessment record number\n2.\nCertified that the amount of Entertainments Tax concerning\n\t\t\t\twhich this refund is allowed has been duly credited to the\n\t\t\t\tGovernment Treasury.\n2.\nCertified that the amount of Entertainment Tax concerning\n\t\t\t\twhich this refund is allowed has been duly credited to the\n\t\t\t\tGovernment Treasury.\n4.\nDate of order directing the refund.\n3.\nCertified that no refund order regarding the sum now in\n\t\t\t\tquestion has previously been granted and this order of refund has\n\t\t\t\tbeen entered in the original file of assessment under my\n\t\t\t\tsignature.\n3.\nCertified that no refund order regarding the sum now in\n\t\t\t\tquestion has previously been granted and this order of refund has\n\t\t\t\tbeen entered in the original file of assessment under my\n\t\t\t\tsignature.\n5.\nAmount of refund\n4.\nPlease pay to him the sum of Rs. ...... Rupees.......\n4.\nPlease pay to him the sum of Rs........ Rupees.......\n6.\nChallan number and date by which the amount was credited-\n7.\nSignature and designation of officer issuing the order-\n8.\nSignature of the Recipient of the order-\n9.\nTreasury Voucher no. .....\n10.\nDate of encashment in the Government Treasury.\nSignature..................\nSignature...................\nDesignation................\nDesignation.................\nEncashment in the Treasury.\nDate..........................\nPlace..........................\nPay rupees.................only.\nTreasury Officer\nReceived payment\nClaimant's signature\nMemo No. ..........................\nDate.....................................\nSignature..............................\nDate.....................................\nMemo No. ..........................\nDesignation..........................\nTreasury Officer\nDate of issue........................\nForwarded to.......................\nForwarded to........................\nProprietor\nProprietor for encashment\nMemo no..............................\nDate of Issue ........................\nSignature.............................\nSignature..............................\nForwarded to the Treasury Officer.......... for information.\nDesignation.........................\nDesignation..........................\nSignature..............................\nDesignation...........................\n* Now see new Head of Account.\nForm XIV\nForm XIV\nOrder directing a proprietor to pay composition money under Section 17\nOrder directing a proprietor to pay composition money under Section 17\n(See Rule 46)\n(1) Offence compounded.\n(2) Amount of composition money payable.\n(3) Treasury where money is to be deposited.\n(4) Officer before whom a copy of challan to be filed.\n(5) Date by which compliance to be reported.\n(1) (Commissioner)\n(1) (Commissioner)\nForm XV\nForm XV\nIndent for Purchase of Stamps\nIndent for Purchase of Stamps\n(See Rule 33)\n(1)\nDenomination\nQuantity\nValue\n(2)\n(3)\n(4)\n(5)\n(6)\nDate of purchase\nClosing balance of stamps on the date of last\n\t\t\t\tpurchases\nValue of stamps purchased\nTotal of cols. 2 and 3\nValue of stamps issued since the date of last\n\t\t\t\tpurchase till......\nClosing balance as on..... with details (col. 4\n\t\t\t\tless col. 5) of stamps of different denominations.\n1\n2\n3\n4\n5\n6\nSignature of applicant\nSeal\nDenomination\nNumber\nValue\nSignature of Treasury Officer/Dy. Commissioner/ Assistant Commissioner/ Commercial Taxes Officer.\nForm XVI\nForm XVI\nStock Register of Stamps Denominationwise\nStock Register of Stamps Denominationwise\n( See Rule 60)\nDate\nOpening Balance\nNumber purchased\nTotal\nNo.\nValue\nNo.\nValue\nNo.\nValue\n1\n2\n3\n4\n5\n6\n7\nStamps issued on.......\nTickets\nComplimentary tickets\nClosing balance\nRemarks\nNo.\nValue\nNo.\nValue\nNo.\nValue\n8\n9\n10\n11\n12\n13\n14\nForm XVII\nForm XVII\nRegister of Stamps issued\nRegister of Stamps issued\n( See Rule 60)\nRate of First/Second/Third/Fourth show at  .....\nClass\nPayment for admission\nTax\nOrdinary tickets\nComplimentary tickets\nTotal tickets for each class issued\nSl. nos. from... to...\nNo. of tickets sold\nSl. nos. from... to...\nNo. of tickets sold\n1\n2\n3\n4\n5\n6\n7\n8\nReceipts- 1st show at.... 2nd show at.... 3rd show\n\t\t\t\t\tat.... 4th show at.... 1. Total 2. Previous day's\n\t\t\t\t\ttotal 3. Up-to-date total Date Remarks by the\n\t\t\t\t\tInspecting Officer Signature Designation\nPayable for admission\nAmount received on account of payment for\n\t\t\t\tadmission on which tax is payable\nAmount of entertainment tax payable\nTotal of entertainments tax payable\nTotal value of stamps issued with denominations\n\t\t\t\tand no. of each denomination\nRemarks\nOrdinary tickets\nComplimentary tickets\n9\n10\n11\n12\n13\n14\nEntertainment Tax payable\nTotal value of stamps issued.\nSignature Designation\nForm XVIII\nForm XVIII\nReturn of Entertainments Tax paid by means of Stamps\nReturn of Entertainments Tax paid by means of Stamps\n( See rule 61)\nRegistration No. ...................\n(i) Style of entertainment......................................\n(ii) Location of the entertainment..........................\n(iii) Period for which return is filed..........................\nPass of admission\nRate of\nNo. of persons admitted\nPayment for admission\nEntertainments tax\nThrough Ordinary tickets\nThrough Complimentary tickets\nSl. no. From... to...\nTotal no.\nSl. no. From... to...\nTotal no.\n1\n2\n3\n4\n5\n6\nReceipts\nExempted under Section 10[2]\nPayment for admission\nAmount of Entertainments\nTax payable\nTotal value of stamps issued with denominations\n\t\t\t\tand nos. issued of each denomination\nRemarks\nOrdinary tickets\nComplimentary tickets\nTotal of entertainments tax payable\n7\n8\n9\n10\n11\n12\n13\nSignature\nDesignation\nForm XIX\nForm XIX\nGate Keeper's note book\nGate Keeper's note book\n( See Rule 15)\nDate\nName of the show.\nTotal seats in the class\nFrom SI. no. to SI. no.\nFoils of tickets collected\nSI. no. of foils of tickets missing\nTotal no. foils of tickets collected\n1\n2\n3\n4\n5\n6\nTotal no. of tickets issued\nNo. of seats vacant, if any\nSignature of the gate keeper\nSignature of the person receiving foils after the\n\t\t\t\tshow\nFrom SI. no. to SI. no.\nTotal\n7\n8\n9\n10\n11\nForm XX\nForm XX\nInspection Book\nInspection Book\n( See Rule 24)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 156
        },
        {
            "number": "1",
            "title": "1. Name and style of the entertainment",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 157
        },
        {
            "number": "2",
            "title": "2. Location of the entertainment",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 158
        },
        {
            "number": "3",
            "title": "3. Date of Inspection",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 159
        },
        {
            "number": "4",
            "title": "4. Time",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 160
        },
        {
            "number": "5",
            "title": "5. Name of the show",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 161
        },
        {
            "number": "6",
            "title": "6. Name(s) of the inspection officer(s)",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 162
        },
        {
            "number": "7",
            "title": "7. Designation(s)",
            "chapter": null,
            "content": "Class\nTotal number of seats in the class\nRate of admission per ticket\nRate of entertainment tax per ticket\n1\n2\n3\n4\nTickets issued\nOrdinary tickets\nComplimentary tickets\nTickets for persons exempted under section 10(2).\nFrom SI. no.\nTo SI. no.\nTotal\nFrom SI. no.\nTo SI. no.\nTotal\nFrom SI. no.\nTo SI. no.\nTotal\n5\n6\n7\n8\n9\n10\n11\n12\n13\nTotal tickets issued\nReceipt of adm. from\nReceipt of tax from\nOrdinary tickets\nTickets for exempted persons\nTotal\nOrdinary tickets\nComplimentary tickets\nTotal\n14\n15\n16\n17\n18\n19\n20\nUse of stamps on tickets\nGross receipt\nDenomination of tickets\nNo. of stamps\nValue of stamps\nTotal value of stamps used for the show\n21\n22\n23\n24\n25\nSignature of the proprietor or his authorised agent\nForm XXI\nForm XXI\nReturn in respect of Tickets printed\nReturn in respect of Tickets printed\n( See rule 12)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 163
        },
        {
            "number": "1",
            "title": "1. Name and style of entertainment",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 164
        },
        {
            "number": "2",
            "title": "2. Place of entertainment.....",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 165
        },
        {
            "number": "3",
            "title": "3. Registration no. of entertainment -",
            "chapter": null,
            "content": "Name and address of the press by which tickets\n have been printed\nName of the class for which ticket printed\nNo. of tickets of each class printed\nNo. of books of tickets\nDate of printing of tickets\nAmount of Bill and date of the press\nRemarks\n1\n2\n3\n4\n5\n6\n7\nSignature of the Proprietor\nForm XXII\nForm XXII\nRegister for authentication of tickets to be maintained classwise\nRegister for authentication of tickets to be maintained classwise\n(To be maintained by the proprietor of entertainment and in the office of the authenticating authority)\n( See rule 13)\n(i) For admission per ticket............................................\n(ii) For entertainment tax per ticket...............................\n(iii) Of Gross amount per ticket.....................................\nOpening balance of ticket in stock\nTickets printed\nFrom Serial no.\nTo Serial no.\nTotal no. of tickets\nFrom SI. no.\nTo Serial no.\nTotal no. of tickets\nNo. of books of tickets\n1\n2\n3\n4\n5\n6\n7\nTotal tickets in stock\nTickets for authentication\nFrom SI. no.\nTo Serial no.\nTotal no. of tickets\nNo. of books of tickets\nFrom SI. no.\nTo Serial no.\nTotal no. of tickets\nNo. of books of tickets\n8\n9\n10\n11\n12\n13\n14\n15\nAmount of entertainment tax payable\nAmount of entertainment tax paid\nBalance of unauthenticated tickets in stock\nChallan no.\nDate\nFrom SI. no.\nTo SI. no.\nTotal no. of tickets\nNo. of book of tickets\n16\n17\n18\n19\n20\n21\n22\nMachine meter reading\nSignature of the Proprietor/ agent\nNo. recorded\nSignature of the authenticating officer\nSignature of the proprietor/ agent\nRemarks\nFrom to\nTotal\n23\n24\n25\n26\n27\n28",
            "footnote": "",
            "is_definition": false,
            "sort_order": 166
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 26th December, 2019 [bh222]",
        "Act Number": "Published vide Notification No. S.O. 480 dated 12th April, 1984 in Bihar Gazette (Extraordinary) dated 12.4.1984",
        "Enactment Date": "",
        "Act Year": "1984",
        "Short Title": "The Bihar Entertainments Tax Rules, 1984",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}
The Bihar Entertainments Tax Rules, 1984

Sections

1. Short title.

2. Definitions.

3. Application for registration.

4. Deposit of security by proprietor.

5. Grant of certificate of registration.

6. Amendment of registration.

7. Cancellation of certificate of registration.

8. Notification of hours of entertainments.

9. Ticket.

10. Season tickets and ticket for series of entertainments.

11. Conditions relating to printing of tickets.

12. Return in respect of tickets printed.

13. Authentication of tickets.

14. Application of Rule 13.

15. Conditions relating to issue of tickets.

16. Suspension of shows.

17. Transfer to different parts of a place of entertainments.

18. Calculation of tax when payment for admission includes other privileges.

19. Payment of fixed sum in lieu of tax payable under the Act.

20. Payment of tax in cases where admission is controlled by mechanical contrivance.

21. Application for exemption from payment of tax under section 10.

22. Registers of tickets issued.

23. Returns.

24. Inspection book.

25. Payment of tax by the proprietor.

26. Advance payment of entertainment tax.

27. Method of payment.

28. Submission of challan with return.

29. Prescribed authority under section 9C, sub-section (3) of section 16 and section 17.

30. Period of Assessment.

31. Notice of hearing.

32. Proceeding under section 13A.

33. Assessment.

34. Notice of demand.

35. Appeal.

36. Contents of memorandum of appeal.

37. Revision.

38. Disposal of appellate and revisional proceedings relating to periods before the commencement of these rules.

39. Review.

40. Fees.

41. Grant of copy.

42. Payment of fees.

43. Refunds under section 11.

44. Refund other than refund under section 11.

45. Refund payment order.

46. Service of Notice.

47. Sanction for institution of a prosecution.

48. Composition of offences under section 17.

49. Provisions as to persons admitted who have some duty to perform.

50. Production of tickets.

51. Punishment.

52. Payment of tax by means of stamps.

53. Issue of stamps.

54. Purchase of stamps.

55. Issue of stamps.

56. Refund of value of unused stamps.

57. Refund or replacement of damaged stamps.

58. Manner of affixation of stamps.

59. Defacement and destruction of stamps and disposal of ticket.

60. Registers.

61. Returns.

62. Determination of tax payable in respect of Entertainment.

63. Application of the provisions of rules contained in Part I.

1. Name of the proprietor.

2. Status (Whether individual, a Hindu undivided family, firm, limited company, association of persons, etc.)

3. Style of the Entertainment.

4. Nature of the Entertainment.

5. Location of place of the Entertainment for which the application is made-

6. Address of office or any other place where notice and communications should ordinarily be despatched-

7. How often in a week and on what days it will be held?

8. Hours of commencement and termination-

9. Complete list of other places of entertainments of the proprietor for which separate application has been/will be made.

10. Books of accounts ordinarily maintained.

11. State the class for which complimentary tickets will be issued and rate of payment for admission, if any.

12. Seating capacity and rates of payment for admission to different classes-

13. Particulars of persons having interest in the business-

14. Amount of security money deposited, if any, with challan no. ...... /G.P. Notes no.

1. Name of the proprietor
