Section 9A(4) in Bihar Entertainments Tax Act, 1948
(4)[ Any person discharging any liability to the proprietor after service on him of the notice issued under sub-section (1) shall be personally liable to the State Government to the extent of the liability discharged or to the extent of the proprietor for the fixed sum permitted to be paid under sub-section (5) of Section 3, or entertainments tax or penalty or both, whichever is less.] [Inserted by Act 8 of 1970 and Substituted by Act 5 of 1973.]
