Section 5(2) in Bihar Entertainments Tax Rules, 1984
(2)(a)If a certificate of registration granted under sub-rule (1) is lost, destroyed, defaced or has become illegible, the proprietor shall immediately report the fact to the authority specified in sub-rule (1), and the said authority shall, on application made by such proprietor and on payment of the fee prescribed in rule 40, grant him a duplicate certificate of registration.(b)If the original certificate of registration is reported to have been defaced or have become illegible, the defaced or illegible certificate shall be returned with the application for the issue of the duplicate certificate.(c)A duplicate certificate granted under this sub-rule shall be clearly marked "Duplicate".
