Section 27 in Bihar Entertainments Tax Rules, 1984
27. Method of payment.
(1)Every proprietor shall pay the full amount of the tax due from him into the Government Treasury. No payment of any tax or penalty, if any, shall be accepted at the office of any Inspecting Officer or prescribed authority.(2)Challan for making payment into the Government Treasury shall be in Form X.(3)Challan shall be prepared in quadruplicate. The original copy of the challan shall be sent to the prescribed authority in rule 3, duplicate copy shall be retained by the Government Treasury, and the triplicate and quadruplicate copies shall be returned to the proprietor as proof of payment.
