Section 21A(1) in Bihar Entertainments Tax Act, 1948
(1)The Bihar Entertainments Tax (Amendment) Ordinance, 1976 (Bihar Ordinance 21 of 1976), Bihar Entertainments Tax (Second Amendment) Ordinance, 1976 (Bihar Ordinance 103 of 1976), Bihar Entertainments Tax (Third amendment) Ordinance, 1976 (Bihar Ordinance, 152 of 1976), The Bihar Entertainments Tax (Amendment) Act, 1976 (Bihar Act 3 of 1977), The Bihar Entertainments Tax (Amendment) Ordinance, 1985 (Bihar Ordinance 9 of 1985) and The Bihar Entertainments Tax (Amendment) Second Ordinance 1985 (Bihar Ordinance, 18 of 1985) shall be deemed to have come into force from the dates of their respective promulgation and enactment and the rate of entertainment tax fixed by notification, S.O. 1540, dated the 1st December, 1975 issued under sub-section (1) of section 3 of (Bihar Act 35 of 1948) shall, unless modified, superseded or cancelled, be deemed to have continued.