Section 29(2)(a) in Jharkhand Entertainments Tax Act, 2012
(a)Any assessee liable to furnish return under the repealed Acts immediately before the appointed day shall notwithstanding that a period. in respect of which he is so liable to, furnish return, commences on and day before such appointment day and ends on any day after such appointed day, furnish such return in respect of tax payable under this Act made up to the day immediately before such appointed day and pay tax in accordance with the provisions of repealed Act and shall furnish a separate return in respect of the remaining part of the period.