Section 16(5) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(5)(i)A proprietor other than a proprietor of a touring cinema may, if there are no arrears of entertainments duty against him, be allowed to pay duty in respect of every payment for admission to the entertainment in accordance with the provisions of clause (d) of sub-section (2) of Section 4 of the Act.(ii)On receipt of an application under clause (i) the District Excise Officer may, after such enquiry as he considers necessary, submit his report in Form G alongwith the application to the Collector of the district stating the population of the local area where the Cinematographic exhibition is held and amount of entertainment duty payable on full seating capacity of the cinema on the basis of 90 shows only in a month irrespective of the number of shows likely to be exhibited.(iii)On receipt of the District Excise Officer's report the Collector shall work out the consolidated amount of payment of compounded duty within a month. The amount so arrived at shall be multiplied by twelve and such multiplied amount shall be divided by fifty two and the quotient rounded off to the nearest rupee shall be the weekly instalment of the mount payable by way of entertainment duty :Provided that if such permission to pay entertainment duty in accordance with the provisions of clause (d) of sub-section (2) of Section 4 of the Act is sought by a proprietor for the first time, the Collector shall grant such permission only after provision approval of the Excise Commissioner.(iv)The proprietor shall deposit security amount equal to twice the amount of the weekly instalment fixed according to clause (iii) above.(v)Each instalment shall be deposited by the proprietor at the Treasury/Sub-Treasury into Government account before the commencement of the week. On each Monday he shall submit to the District Excise Officer a statement in Form H stating the amount fixed as weekly instalment and the amount actually deposited by him as advance for the week and also annex to the statement a copy of the Treasury receipt challan. If there is any change in the rate of payment for admission or seating capacity in any class during the course of the year, the weekly instalment of advance payment shall be proportionated revised by the Collector;(vi)The weekly instalment of advance shall be payable by the proprietor irrespective of the number of shows held during the week and he shall not be entitled to any refund or rebate on account of show not held but if the cinema remains closed consequent to suspension or cancellation if licence or due to the prohibitory orders of the competent authority in any show or if films exempted from duty are screened, the proprietor may, on application be granted proportionate relief in weekly instalment of advance for that period by reducing the amount of weekly advance for as many forthcoming weeks as may be necessary. An application for such relief giving full particulars of the reasons for the request and duly certified by the concerned Sub-Inspector Excise/Assistant District Excise Officer shall be submitted within three days after close of the week concerned.(vii)The proprietor of a cinema may close his cinema under intimation to the District Excise Officer of the concerned district within 24 hours for such closure, the proprietor shall be entitled to proportionate rebate in his weekly instalment as fixed under clause (c) only after he submits an application to the Collector in his behalf.
