Section 13(1)(d) in Bihar Entertainments Tax Rules, 1984
(d)When the tickets are produced by the proprietor for authentication before the prescribed authority or before any other officer authorised by the Commissioner for the purpose under sub-rule (2), the said authority shall verify the proof of payment of entertainment tax payable on such tickets, enter the details in the register in Form XXII which shall also be maintained in the office of the said authority and authenticate the tickets produced in either or both the manners provided hereunder-(i)by engraving an assigned symbol through a mechanical device provided by the State Government,(ii)by impressing, by signing and affixing his official seal.