Section 9(1) in The Bihar Entertainments Tax Rules, 1984
(1)A ticket shall be 15 cm. long and 6 cm. wide in rectangular shape of thin paper and shall be in three equal parts, hereinafter called the foils. Each foil of ticket shall be 5 cm. x 6 cm. distinguished by a vertical line between the first and second foil and by another vertical line between the second and third foil. The first foil shall be preserved in the counterfoil book and the other two foils shall be issued for the purpose of authorising and verifying admission to the entertainment. The words "For Visitor" and "For Gate" in capital letters, shall be printed on the upper portion of the second and third foils respectively:Provided that there shall be separate series of complementary tickets and at the top of every foil of such ticket, the word "Complementary" in capital letter shall also be printed:Provided further that there shall be separate series of tickets for admission to the entertainment in respect of such Military Personnel as may be exempted from the liability to pay entertainment tax by notification issued in this regard and such ticket shall be in different colour from other tickets and at the top of every foil of such ticket the words "For Military Only" shall also be printed in capital letters:Provided also that there shall be separate series of tickets for admission to an entertainment exempted from the liability to pay entertainment tax by notification issued in this regard and at the top of every foil of such ticket the words "TAX FREE" shall also be printed in capital letters.
