Section 26(1) in The Bihar Entertainments Tax Rules, 1984
(1)Where the authority prescribed in rule 3 is satisfied that the proprietor of any entertainment, other than those covered by the notification issued under sub-section (2) of section 5 for the purposes of clause (c) of sub-section (1) of section 5, is defaulting or delaying or avoiding the payment of the entertainment tax due from him he may after giving the proprietor an opportunity of being heard, direct the proprietor to pay an amount in advance determined in accordance with sub-rule (2) by any date within a week of such direction.
