Section 21 in Bihar Entertainments Tax Rules, 1984
21. Application for exemption from payment of tax under Section 10
- An application for exemption from payment of entertainment tax under Section 10 shall be made ordinarily not later than fifteen days before the date of such entertainment. -(i)to the authority prescribed in rule 3, in the case of an exemption under sub-section (1); and(ii)to the Commissioner or any officer specially empowered to the State Government either generally or for any specified area through the authority prescribed in rule 3, in the case of an exemption under subsection (2).
