Section 53 in Bihar Entertainments Tax Rules, 1984
53. Issue of stamps.
- The Treasury Officer, the prescribed authority in rule 3 or any other person, who may be so authorised or appointed by notification by the State Government shall issue the stamps in respect of the areas mentioned therein:Provided that no stamp shall be issued except on payment of the requisite amount at the Treasury through a challan in Form X and on an indent submitted in Form XV before the authority prescribed in rule 3 :Provided further that the sale of stamps shall not ordinarily exceed the amount of estimated tax payable by a proprietor of entertainment for three months.
