Section 19(1) in Bihar Entertainments Tax Rules, 1984
(1)A proprietor intending to compound for the tax payable under the Act, by paying in lieu thereof, a fixed sum, shall apply in Form IV to the Commissioner or any officer specially empowered by the State Government' either generally or for any specified area through the prescribed authority in rule 3, not less than fourteen days before the commencement of the entertainment intended for compounding of tax.
