Section 21(2) in Bihar Entertainments Tax Act, 1948
(2)In particular and without prejudice to the generality of the foregoing power, the [State] [Substituted by A.L.O. for 'Provincial'.] Government may make rules-(a)regulating the manner in which the tax may be calculated under section 3;(aa)[* * * *] [Omitted by Act 5 of 1973.](b)[ prescribing the forms of tickets and complimentary tickets under section 5;] [Substituted by Act 5 of 1973.](bb)[ for the supply and use of stamps or stamped tickets, for securing the defacement of stamps when used, for keeping of accounts of all stamps used under this Act or for the renewal of damaged or spoiled stamps and for any other matter concerning stamps.] [Inserted by Act 5 of 1973.](c)regulating the use of tickets covering the admission of more than one person and the calculation of the tax thereon; and for the payment of the tax on the transfer from one part of a place of entertainment to another, and on payments for seats or other accommodation;(d)[ prescribing the conditions subject to which and the manner in which the tax shall be compounded under sub-section (5) of section 3;] [Substituted by Act 5 of 1973.](dd)[ prescribing the authority for notifying places of entertainments in areas where admission to an entertainment shall not be otherwise than by stamped tickets;] [Inserted by Act 5 of 1973.](e)prescribing the conditions for the use of mechanical contrivances (including the prevention of the use of the same mechanical contrivance for payments of a different amount) and for securing proper records of admission by means of mechanical contrivances;(f)[ for the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainment where admission to an entertainment is by stamped ticket;] [Substituted by Act 5 of 1973.](g)prescribing the procedure for and other matters incidental thereto the registration of proprietors, the authority to which applications for registration shall be made, and the granting of the certificate of registration, and the form of such certificate of registration under section 6;(h)prescribing the authority with which and the period within which the security under section 7 shall be deposited;(i)prescribing the manner in which and the authority to which hours of commencement, termination, suspension and closure of an entertainment under section 8 shall be notified;(j)prescribing the manner in which and the intervals at which the tax shall be paid into a Government treasury and the authority to which the treasury receipt shall be furnished under section 9;(k)prescribing for the presentation and disposal of applications for exemption from payment of the tax under section 10 and the refund thereof under section 11;(l)prescribing the conditions under which and the authority before which the production of accounts or documents may be required under subsection (1) of section 13;(ll)[ preserving the procedure of assessment of tax and other matters related thereto;] [Substituted by Act 4 of 1952.](m)prescribing the manner in which, the authority to which and the period within which appeals [or applications for revision] [Substituted by Act 5 of 1973.] shall be presented under section 14;(n)regulating the procedure for, and other matters (including fees) incidental to, the disposal of appeals [or applications for revision] [Substituted by Act 5 of 1973.] under section 14;(o)prescribing the authority to institute complaints under section 16;(p)appointing the authority which shall compound a case under section 17 and the procedure to be followed thereunder; and(q)for any other matter for which there is no provision or insufficient provision in this Act and for which provision is, in the opinion of the [State] [Substituted by A.L.O. for 'Provincial'.] Government, necessary for giving effect to the purposes of this Act.
