Section 48 in The Bihar Entertainments Tax Rules, 1984
48. Composition of offences under section 17.
(1)When the Commissioner or any officer specially empowered by the State Government, either generally or for any specified area accepts under section 17 a required sum from any proprietor by way of composition of any offence, he shall issue an order in Form XIV directing the proprietor to deposit in the Government Treasury the amount of composition money within the period mentioned therein. A copy of the order may be sent simultaneously to the prescribed authority in rule 3, and the treasury officer for information.(2)The Commissioner or any officer specially empowered by the State Government either generally or for any specified area shall fix a date on which the proprietor shall produce before the authority prescribed in rule 3 receipted challan in proof of payment.
