Section 42 in Bihar Entertainments Tax Rules, 1984
42. Payment of fees.
(1)The fees payable under clause (i) of rule 40 or under sub-rule (4), of rule 41 shall be deposited into the Government Treasury under the head [045 other taxes and duties on commodities and services-Entertainment tax.] [See now new Head of Account.](2)All fees payable under the Act or these rules other than the fees, referred to in sub-rule (1) shall be paid in the court fee stamps.(3)No fee payable under the Act or these rules shall be paid in cash.
