Section 9A(1)(a) in Bihar Entertainments Tax Act, 1948
(a)[ any person from whom any money is due or may become due to a proprietor who has failed to pay by the due date, in accordance with a notice of demand served upon him the fixed sum permitted to be paid under sub-section (5) of Section 3, or the amount of entertainment tax or penalty or both payable by him under the provisions of the Act or rules made thereunder, or]