Section 3B(2) in Bihar Entertainments Tax Act, 1948
(2)A proprietor intending to pay tax under sub-section (1) shall apply in me prescribed form to the Commissioner or any other officer, specially authorised by the Commissioner through the Deputy/Assistant Commissioner/Commercial Taxes Officer I/C of the Circle/Sub-Circle not less than 15 days before the commencement of the period for which the proprietor intends to pay tax under sub-section (1).
