Section 32(1) in The Bihar Entertainments Tax Rules, 1984
(1)The prescribed authority shall, in a matter of a proceeding under section 13A, serve or cause to be served upon the proprietor a notice which shall contain gist of concealment of any payment for admission or admitting persons in contravention of the provisions of the Act. A date of hearing which shall, ordinarily, not be more than seven days from the date of issue of notice together with the time of hearing shall be fixed.
