Section 60 in The Bihar Entertainments Tax Rules, 1984
60. Registers.
(1)Every proprietor of an entertainment shall maintain a stock register of stamps in Form XVI separately in respect of each denomination in a bound register and also a true and corrected account of issue of tickets, and payment of tax by means of stamps in a bound register in Form XVII. The pages of the register shall bear printed serial numbers.(2)Entries in respect of each performance of show shall be completed in the register in Form XVII latest within one hour from the start of the show.
