Section 2(b) in Bihar Entertainments Tax Act, 1948
(b)"Admission to an entertainment" includes admission to any place in which an entertainment is held;(bb)[ "Commissioner" means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes appointed under subsection (1) of Section 8 of the [Bihar Sales Tax Act, 1959 (Bihar Act XIX of 1959);] [Inserted by Bihar Finance Act, 1966 (1 of 1966).]
