Section 43 in The Bihar Entertainments Tax Rules, 1984
43. Refunds under section 11.
(1)Any proprietor desirous of obtaining a refund under section 11, shall present an application for such refund to the Commissioner or any officer specially empowered by the State Government either generally or for any specified area, through the prescribed authority in rule 3, within fifteen days from the date of the entertainment.(2)On receipt of the application under sub-rule (1) the authority referred to in sub-rule (1), after making such enquiry, as he thinks fit, forward the application together with his recommendation to the Commissioner or any officer specially empowered by the State Government either generally or for any specified area who may, after making such further enquiry, if any, as he thinks fit, allow or reject the claim for the refund.(3)If a refund is allowed, the Commissioner or any officer specially empowered by the State Government either generally or for any specified area shall direct the prescribed authority in rule 3, to issue a refund payment order.
