Section 3(5) in Bihar Entertainments Tax Act, 1948
(5)The State Government may, on the application of the proprietor of any entertainment in respect of which the entertainments tax is payable, permit the proprietor to pay, on such conditions as may be prescribed, the amount of the tax due-(a)by compounding, in the prescribed manner, the tax payable in respect of such entertainment for a fixed sum; or(b)by a consolidated payment at such percentage of the gross proceeds received by the proprietor on account of payment for admission to the entertainments and on account of tax as the State Government may fix; or[Provided that the permission granted under this clause shall remain in force for a period not exceeding six months at a time and thereafter it may be renewed for an other period of six months or for a shorter period:Provided further that any permission granted under this clause may be revoked at any time:Provided also that if any proprietor collects the amounts of Entertainment Tax under clause (ii) of Section 5-A in accordance with the provisions of clause (c) of sub-section (1) of Section 5, as a result of such revocation the amount of Entertainment Tax levied, collected and paid shall be deemed to have been validly levied, collected and paid in accordance with law.] [Inserted by Taxation Law (Amendment & Validation) Act 1990 (Act 2 of 1990).](c)in accordance with the result recorded by any mechanical contrivance that automatically registers the number of persons admitted.
