Section 16AA(4)(b) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(b)The proprietor shall clear all the dues before he applies for closing exhibition of [Video Cassette Recorder/Video Cassette Player] [Substituted by Notification No. B-5-32-89-V-CT, dated 25-3-1991.] for commercial purposes and he shall mention this fact in application for closure.