Section 2(d) in The Bihar Stamp (Use of Franking Machine/Tax Meter) Rules, 2004
(d)The indent made under sub-rule (b) of this Rule shall be sent to the collector 30 (thirty) days before the beginning of the quarter mentioned in Form IV and the indent from the collector under sub rule (c) shall be made available in the office of the Secretary Registration Department 15 days before the beginning of the quarter.
