Section 15(1) in Bihar Entertainments Tax Rules, 1984
(1)At the time of issue of tickets-(a)(i)The issuing clerk shall put in his dated initials on all the three foils of the ticket.(ii)The two foils, namely for the visitor and for the Gate shall be detached from the counterfoil and issued to the buyer.(iii)The counterfoils in the book shall be preserved by the proprietor for inspection or production before the inspecting officer or before the prescribed authority. Such counterfoils shall be preserved by the proprietor till the assessment under Section 9B or under Rule 33 of the determination of tax under rule 62 has reached its finality.(b)On admission of the holder of a ticket other than a season ticket available for series of entertainments, the proprietor of the entertainment shall cause the ticket of such holder to be collected by the gatekeeper, qualified to perform his duties at the entrance to the entertainment. The foil, marked 'For visitor', of the ticket, so collected shall be returned to the holder at the entrance to the entertainment and the other foils, marked 'For Gate' shall remain with the Gatekeeper till the show is over when they shall be transferred to the custody of the proprietor for being retained and preserved till the next day following the entertainment.(c)The proprietor shall cause the presence of a Gatekeeper with a note book prescribed in clause (d) at every entrance to the entertainment while the show is on. The entries in the note book shall be completed before interval or within half of the duration of the show, whether falls earlier.(d)All foils of tickets marked 'For Gate' collected by the Gatekeeper shall be serially arranged and their details entered by him in the Gatekeeper's book which shall be in Form XIX.
