Section 8(3) in The Bihar Entertainments Tax Rules, 1984
(3)Every owner or other person incharge of any theatre hall or other premises who lets out the same for the purposes of an entertainment shall give notice to the authority mentioned in sub-rule (1). Such notice shall be given at least three days before the entertainment and shall clearly specify the nature of the entertainment, the name and address of the proprietor and the date on which and the time at which, the entertainment is proposed to be held:Provided that in no circumstances he shall let out to any person for the aforesaid purpose unless the latter is registered under section 6 or is exempted under section 10 or has paid the compounded tax under clause (a) of sub-section (5) of section 3 of the Act.
