5A. [ Levy and collection. [Inserted by Bihar Finance Act, 1985 (4 of 1985).]
- Subject to the provisions of this Act and such rules as may be prescribed, entertainments tax shall-(i)be levied in respect of such person admitted to the entertainment,(ii)be paid in case of admission by stamped tickets as provided in section 5, by means of a stamp on such tickets,(iii)be calculated and paid in the case of admission otherwise than by stamped tickets, on the number of persons admitted, and(iv)be recoverable from the proprietor in the case of admission otherwise than by stamped tickets.]
