Section 62(1) in The Bihar Entertainments Tax Rules, 1984
(1)After the filing of the return by a proprietor in Form XVIII under rule 61, the prescribed authority may issue a notice to the proprietor in Form XI requiring him on a date and at a place to be specified therein, either to attend in person or to produce or cause to be produced the first counterfoils of tickets other accounts, registers, documents and other evidence on which the proprietor relies to prove the correctness of such return; and if the said authority is satisfied, after due scrutiny that the return filed is correct and complete, he shall determine what amount of tax was due from the proprietor and whether that was correctly paid by stamps.
