Section 3B(1) in Bihar Entertainments Tax Act, 1948
(1)The State Government may in lieu of tax payable under [Section 3(1)] on application of a proprietor, in the form prescribed under sub-section (2) of section 3F, on such conditions, as may be prescribed permit him to pay a fixed amount or a fixed percentage of gross collection capacity for a specified number of shows in a specified period irrespective of actual number of shows which may be held in that period:[Provided that the fixed amount or the amount calculated on the basis of the fixed percentage of the gross collection capacity under this section shall not be less than the average amount of tax of the preceding three years payable by the proprietor of an Entertainment under sub-section (1) or (5) of Section 3 or Section 3A or under this section] [Substituted by Taxation Laws (Amdt. & Valid.) Act, 1990.].
