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State of Bihar - Section

Section 13 in The Bihar Entertainments Tax Rules, 1984

13. Authentication of tickets.

(1)No ticket, unless authenticated in the manners prescribed hereunder by the prescribed authority or by any other officer authorised by the Commissioner for the purpose, under sub-rule (2) shall be issued:-
(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.
(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).
(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.
(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-
(i)by engraving an assigned symbol through a mechanical device provided by the State Government.
(ii)by impressing, by signing and affixing his official seal.
(2)The Commissioner may authorise any other officer either generally or for any specified area to discharge the functions of authentication of tickets:Provided that it shall be lawful for the prescribed authority or for the officer, specially authorised by the Commissioner to allot the work of authentication of ticket to any other officer posted in his office.