Section 58 in The Bihar Entertainments Tax Rules, 1984
58. Manner of affixation of stamps.
(1)Stamps of the value of tax payable shall be securely affixed on the first and second foils of the ticket (on the reverse side), the head portion of the stamps marked 'Bihar' shall be affixed on the first foil and the tail portion on the second foil of the ticket.(2)Of the two foils issued to the spectator as mentioned in sub-clause (ii) of clause (a) of sub-rule (1) of rule 15, the second foil bearing the tail portion of the stamp shall remain with the spectator while the third foil shall be detached and collected by a Gate-keeper.
