Section 24(3) in The Bihar Entertainments Tax Rules, 1984
(3)The Inspecting Officer shall be competent to record his notes or remarks of inspection as he deems fit. Original copy of the statement shall be taken by the Inspecting Officer who shall submit it to the prescribed authority for proper action and the duplicate copy shall be preserved in the book for inspection and verification by or for production before the prescribed authority for the purpose of the Act or rules.
