Section 19(2) in The Bihar Entertainments Tax Rules, 1984
(2)On receipt of the application, the prescribed authority in sub-rule (1), shall after making such enquiry, as he deems necessary, forward the application to the Commissioner or any officer specially empowered by the State Government either generally or for any specified area, with his report. On receipt of report, the Commissioner or any officer specially empowered by the State Government either generally or for any specified area may, after such further enquiry, if any, as he thinks fit and after considering such evidence, as may be produced, permit the proprietor to pay a fixed sum in accordance with clause (a) of sub-section (5) of section 3 and is a certificate in Form V to the proprietor and the proprietor shall comply with all the terms and conditions specified therein:Provided that the default in payment of the fixed sum in accordance with the terms and conditions specified in the permission or certificate in Form V shall invalidate such permission or certificate from the date of such default and in that case the general provisions of the Act and rules shall apply to such proprietor.
