Section 9(9) in Bihar Entertainments Tax Act, 1948
(9)[ When the ownership of an entertainment is entirely transferred, both the transferor and the transferee shall jointly and severally be liable to pay any tax and penalty payable in respect of such entertainment and remaining unpaid at the date of the transfer and the transferee shall, within thirty days of the transfer, apply for registration under section 6.] [Substituted by Bihar Finance Act, 1966 (9 of 1966).]
