Section 54 in The Bihar Entertainments Tax Rules, 1984
54. Purchase of stamps.
- No person shall purchase any stamps required for the purpose of the Act except from the authority notified under rule 53 :Provided that nothing in this rule shall-(i)be deemed to entitle any person other than a proprietor of an entertainment or his authorised representative to purchase the stamps.(ii)apply to any person possessing stamps affixed to a ticket purchased for the purpose of securing admission to the entertainment:Provided further that where the proprietorship of an entertainment is transferred, it shall be lawful for the transferee after giving due notice to the authority prescribed in rule 3 to purchase from the transferor within five days from the date of such notice any unused stamp in the possession of the transferor.
