Section 18(3) in Bihar Entertainments Tax Rules, 1984
(3)The prescribed authority in rule 3, on receipt of the application, shall, after making such enquiry, as he deems fit, forward the application to Commissioner or to any other officer specially empowered by the State Government with generally or for any specified area with his report. On receipt of the report, the Commissioner, or any other officer specially empowered by the State Government either generally or for any specified area after such further enquiry, if any, as he deems fit shall fix the amount which appears to him to represent the right of admission to the entertainment and the amount of tax payable under sub-section (4) of Section 3.
