Section 16 in Bihar Entertainments Tax Rules, 1984
16. Suspension of shows.
- When any show of an entertainment has been, for reasons beyond the control of the proprietor, and where in consequence thereof, the spectators have been reimbursed the full value of the tickets sold, the proprietor shall, after making reimbursement, submit the second and third foils of such tickets along with the respective counterfoils, to the authority prescribed in rule 3, within 24 hours from the time of suspension of the show, and claim for refund of the amount which he, on such tickets, has paid under clause (c) of sub-rule (1) of rule 13 on the value of stamps affixed on such tickets under rule 58 and the said authority shall after making such enquiry as he may deem fit allow the claim and direct the Treasury Officer to make a refund of the amount. After the claim is allowed the said authority, after making an endorsement on the order sheet in respect of serials and total number of such tickets of each class and the amount of tax refunded. The refund payment order shall be in Form XIII:Provided that the provisions of this rule shall not apply in respect of entertainments permitted to pay affixed sum in lieu of tax under rule 19.
