Section 59(1)(i) in The Bihar Entertainments Tax Rules, 1984
(i)On the admission of the holder of a ticket, the proprietor of the Entertainment shall cause the ticket of such holders to be collected and the stamp to be defaced by tearing the tail portion of the ticket into two portions across the stamps and shall cause the ticket with the portion of the stamp to be returned to the holder. The holder shall retain his portion until he has left the place of entertainment.