The government has issued instructions to all owners of banquet halls, farm houses, marriage halls or open parks, where wedding or other function are held to file a separate form if the booking amount exceeds Rs 1 lakh. ‘If the cost of booking exceeds Rs 1 lakh per function, then owners will have to enroll by filling form BE-1 and thereafter start submitting return in form BE-2 online at least three days before the first day of the month’, Delhi’s trade and tax commissioner Sanjiv Khirwar confirmed on Sunday. our correspondent