Section 24 in The Bihar Entertainments Tax Rules, 1984
24. Inspection book.
(1)Whenever required by any Inspecting officer the proprietor of entertainment shall cause to produce a true and correct, statement of sales of tickets in form prescribed in sub-rule.(2)The statement shall be in duplicate and shall be maintained in the form of a bound book of 100 pages or its multiples.(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.(4)Every such statement shall be in Form XX and shall be signed by the proprietor or any person duly authorised by the proprietor in this behalf before the statement is produced before the Inspecting Officer.
