Section 19 in The Bihar Entertainments Tax Rules, 1984
19. Payment of fixed sum in lieu of tax payable under the Act.
(1)A proprietor intending to compound for the tax payable under the Act, by paying in lieu thereof, a fixed sum, shall apply in Form IV 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 fourteen days before the commencement of the entertainment intended for compounding of tax.(2)On receipt of the application, the prescribed authority in sub-rule (1), shall after making such enquiry, as he deems necessary, forward the application to the Commissioner or any officer specially empowered by the State Government either generally or for any specified area, with his report. On receipt of report, the Commissioner or any officer specially empowered by the State Government either generally or for any specified area may, after such further enquiry, if any, as he thinks fit and after considering such evidence, as may be produced, permit the proprietor to pay a fixed sum in accordance with clause (a) of sub-section (5) of section 3 and is a certificate in Form V to the proprietor and the proprietor shall comply with all the terms and conditions specified therein:Provided that the default in payment of the fixed sum in accordance with the terms and conditions specified in the permission or certificate in Form V shall invalidate such permission or certificate from the date of such default and in that case the general provisions of the Act and rules shall apply to such proprietor.(3)During the validity of the permission or certificate in Form V so long a proprietor complies the terms and conditions specified by the Commissioner or any other officer specially empowered by the State Government either generally or for any specified area, and makes payment of the fixed sum in accordance thereof, the provisions of clauses (b) and (c) of sub-section (1) of section 5, of section 9 and 9B and of rules 11,12,15,33 and 62 shall not apply to such proprietor of entertainment.(4)The permission or certificate granted under sub-rule (2) shall be in effect only from the date and remain in force only for a period as specified therein.(5)The certificate granted under sub-rule (2) shall be exhibited in a conspicuous part of the premises of the entertainment and produced before any Inspecting Officer on demand.
