Section 2(b) in Bihar Entertainments Tax Act, 1948
(b)"admission to an entertainment" includes admission to any place in which an entertainment is held;(bb)[ "Commissioner" means the [Commissioner State Tax] [Inserted by Bihar Finance Act, 1966 (1 of 1966).] or Additional [Commissioner State Tax] [Substituted 'Commissioner of Commercial taxes' by Bihar Act No. 11 of 2018, dated 3.8.2018.] appointed under subsection (1) of section 8 of the [Bihar Sales Tax Act, 1959 (Bihar Act XIX of 1959)] [Now see Bihar Finance Act, 1981-Section 9 (1).] ;]
