Section 5(1) in Bihar Entertainments Tax Act, 1948
(1)Save as otherwise provided in this Act, no person, other than a person who has some duty to perform in connection with the entertainment, or a duty imposed upon him by or under this Act or any other law, shall be admitted to any entertainment tax in respect of which entertainment tax is payable under Section 3 except with;(a)a ticket or complimentary ticket in the prescribed form, or(b)a ticket or complimentary ticket to be supplied by the State Government in the prescribed form and prescribed manner, or(c)a ticket or complimentary ticket in the prescribed form which shall be stamped with an impressed, embossed, engraved or adhesive stamp (not previously used) by the State Government.
