Section 9A(1) in Bihar Entertainments Tax Act, 1948
(1)Notwithstanding anything contained in Section 9 or any law or contract to the contrary, the prescribed authority may, at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the proprietor at his last address known to the prescribed Authority required. -(a)[ any person from whom any money is due or may become due to a proprietor who has failed to pay by the due date, in accordance with a notice of demand served upon him the fixed sum permitted to be paid under sub-section (5) of Section 3, or the amount of entertainment tax or penalty or both payable by him under the provisions of the Act or rules made thereunder, or](b)[ any person who holds or may subsequently hold any money for or on account of such proprietor, to pay into the Government treasury in the manner specified in the notice issued under this sub-section either forthwith or upon the money becoming due or at or within the time specified in the notice (not being before the money becomes due or it is held), so much of the money as is sufficient to pay the fixed sum permitted to be paid under sub-section (5) of Section 3, or the amount of entertainment tax due from the proprietor or penalty or the whole of the money when it is equal to or less than that amount.] [Inserted by Act 8 of 1970 and Substituted by Act 5 of 1973.]
