(1)Subject to such rules, as may be prescribed, the prescribed authority may require the proprietor of an entertainment to deposit as security an amount not exceeding the total entertainments tax chargeable for the full fortnight as calculated with reference to the number of shows:Provided that the said authority may-(i)Vary the amount of security from time to time if he considers this to he necessary;(ii)forfeit the security in whole or part if the returns are not furnished on the due date alongwith the receipt for the payment of the tax in respect of admission otherwise than by stamped tickets or if the returns are found to be inaccurate;(iii)adjust in the event of default, the amount of the arrears of entertainments tax due or penalty, if any, from the amount of security and direct the proprietor to make good the amount of security before the tax for the next fortnight falls due.(2)[ The amount of security to be deposited under sub-section (1) shall not exceed a sum of rupees five thousand.][xxxxx] [Omitted by Bihar Taxation Laws (Amdt. & Valid.) Act, 1990.]
