Section 32 in The Bihar Entertainments Tax Rules, 1984
32. Proceeding under section 13A.
(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.(2)On the date fixed for hearing, the proprietor shall be allowed opportunity to rebut the allegation. Ordinarily, no adjournment shall be allowed. If an adjournment becomes absolutely necessary, the authority mentioned in sub-rule (1) shall record reason thereof.(3)After giving an opportunity of being heard, the authority referred to in sub-rule (1) shall record an order containing precisely and clearly the gist of allegation, the manner in which the proprietor was made aware of that, the reply, if any, furnished and the decision thereon.(4)A copy of the order shall be made over to the proprietor.
