Section 59(1) in The Bihar Entertainments Tax Rules, 1984
(1)Subject to the provisions of these rules, the proprietor shall not deface, mutilate, tear or diminish any stamps affixed to a ticket denoting the entertainment tax payable, before the ticket to which it is affixed is issued to admit any person to an entertainment.(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.(ii)The portion of the tickets collected at the entrance shall be retained and kept by the proprietor until 3 P.M. of the day following the entertainment and thereafter destroyed.
