Section 20 in The Bihar Entertainments Tax Rules, 1984
20. Payment of tax in cases where admission is controlled by mechanical contrivance.
(1)A proprietor intending to pay the tax in accordance with results recorded by any mechanical contrivance shall apply to the Commissioner or any officer specially empowered by the State Government either generally or for any specified area through the prescribed authority, in rule 3 not less than fifteen days before the commencement of the entertainment.(2)On receipt of the application under sub-rule (1), the authority mentioned in sub-rule (1), shall, after making such enquiry as he thinks fit, forward the same to the Commissioner or any officer specially empowered by the State Government either generally or for any specified area with his recommendation therein.(3)If the Commissioner or any officer specially empowered by the State Government either generally or for any specified area is satisfied after such further enquiry, if any, as he thinks fit, that the application fulfils the requirements of the provisions of the Act and these rules, he may permit the proprietor to pay the tax in accordance with the provision of clause (c) of sub-section (5) of section 3 and grant a certificate in Form VI.(4)The proprietor shall maintain a true and correct account of the persons admitted by means of such mechanical contrivance and submit returns, as and when required to do so by any Inspecting Officer and comply with all the terms and conditions specified in the certificate granted in Form VI.(5)No person shall in any circumstances, be admitted to an entertainment by any mechanical contrivance save on payment of the price of admission inclusive of tax. Such price inclusive of tax, shall be exhibited in a conspicuous position on or near the mechanical contrivance and the fact, that the price is inclusive of tax shall also be exhibited clearly.(6)Every mechanical contrivance at a place of entertainment shall at all reasonable times be open to inspection by any Inspecting Officer.(7)The certificate granted under sub-rule (3) shall be exhibited in a conspicuous part of the premises of the entertainment and produced before the Inspecting Officer on demand.
