Accounts and Registers

(1) Every proprietor of an entertainment shall maintain such books of account and registers as may be prescribed under the Rules or as the Commissioner may direct. (2) The proprietor shall produce such accounts for inspection upon demand by the prescribed authority. (1) The Bihar Entertainments Tax Act, 1948, Rules made thereunder and Notification issued thereunder and as adopted in the State of Jharkhand is hereby repealed from the date of commencement of this Act. Provided that nothing in this repeal shall effect any liability to any entertainments tax incurred before the date of such repeal and proceedings pending on the said date before any competent authority and also all proceedings instituted after the commencement of this Act but relating to any such liability as aforesaid shall be continued and disposed of or instituted and disposed of, as the case may be, as if this Act had not been passed. Provided further that all rules made, notifications published, powers conferred and other things done under the said Act and in force on the commencement of this Act shall, so far as they are not inconsistent with this Act, be deemed to have been respectively made, published, conferred or done under this Act, as if this Act, were in operation from the date when the repealed Act were enacted.