Section 43(2) in The Bihar Entertainments Tax Rules, 1984
(2)On receipt of the application under sub-rule (1) the authority referred to in sub-rule (1), after making such enquiry, as he thinks fit, forward the application together with his recommendation to the Commissioner or any officer specially empowered by the State Government either generally or for any specified area who may, after making such further enquiry, if any, as he thinks fit, allow or reject the claim for the refund.
