Section 7(3) in The Bihar Entertainments Tax Rules, 1984
(3)Where the authority prescribed in sub-rule (1), is satisfied that any proprietor has wilfully contravened the provisions of section 5 of the Act or failed to comply with the orders issued under the provisions of section 13A or failed to pay the amount of security required under rule or failed to pay the amount of compounded tax under rule 19 or failed to pay advance tax required under rule 26, the aforesaid authority, after giving an opportunity to such proprietor, of being heard, may cancel the certificate of registration granted to the proprietor from the date specified by him on this behalf.
