Section 18 in The Bihar Entertainments Tax Rules, 1984
18. Calculation of tax when payment for admission includes other privileges.
(1)Where the payment for admission to an entertainment or a series of entertainments is a lump sum paid as subscription or contribution and where such payment enables the persons making it also to exercise other privileges or rights, the proprietor shall apply to the Commissioner or any other officer specially empowered by the State Government either generally or for any specification through the authority prescribed in rule 3, to fix such amount as appears to him to represent the right of admission to the entertainment and the amount of tax payable on such portion.(2)Along with the application, the proprietor shall furnish particulars of the number of persons so subscribing or contributing, the amount realised, the number and nature of the entertainments, the rates of payment for admission for those who have not so subscribed or contributed and the nature of rights or other privileges to which a person subscribing or contributing is eligible, together with a copy of the rules and regulations if any, relating thereto.(3)The prescribed authority in rule 3, on receipt of the application, shall, after making such enquiry, as he deems fit, forward the application to Commissioner or to any other officer specially empowered by the State Government with generally or for any specified area with his report. On receipt of the report, the Commissioner, or any other officer specially empowered by the State Government either generally or for any specified area after such further enquiry, if any, as he deems fit shall fix the amount which appears to him to represent the right of admission to the entertainment and the amount of tax payable under sub-section (4) of section 3.(4)The amount of tax fixed by the Commissioner or any other officer specially empowered by the State Government either or for any specified area under sub-rule (3) shall be paid by the proprietor within seven days from the date of receipt by him of the order fixing the amount of tax due.
