Section 6(2) in The Bihar Entertainments Tax Rules, 1984
(2)[ A proprietor intending to make any change or modification in the number of seats or in the number of shows or in the rate of admission fee, he shall submit a report to that effect, along with the certificate of registration granted under rule 5 of the authority prescribed in sub-rule (1), [at least three working days before] [Sub-rule (2) of Rule 6 Substituted by S.O. 113 dated 11.9.2006 (w.e.f. 2.10.2006).] the date of such proposed change or modification and "such change or modification shall take effect after fifteen days from the date of receipt of the such report by the owner in Finance (Commercial Taxes) Department.]
