Section 20(3) in The Bihar Entertainments Tax Rules, 1984
(3)If the Commissioner or any officer specially empowered by the State Government either generally or for any specified area is satisfied after such further enquiry, if any, as he thinks fit, that the application fulfils the requirements of the provisions of the Act and these rules, he may permit the proprietor to pay the tax in accordance with the provision of clause (c) of sub-section (5) of section 3 and grant a certificate in Form VI.
