Section 61 in The Bihar Entertainments Tax Rules, 1984
61. Returns.
(1)Every proprietor or a person authorised in this behalf shall furnish to the prescribed authority a duly signed weekly return which shall be in Form XVIII latest by Wednesday following the week to which the return relates:Provided that, in case, where admission to an entertainment on ticket or complimentary ticked of the nature specified in clause (a) of sub-section (1) of section 5 has been permitted for the time being the proprietor of such entertainment shall furnish return and pay tax in the manner prescribed in rules 23, 25 and 27.
