Section 23B(1) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(1)The amount recovered under the provision of the second proviso of sub-section (1) of Section 3 shall be spent on providing facilities to persons admitted in the cinema hall. If the proprietor of the cinema hall decided to provide some facilities involving considerable expenditure he may carry forward in whole or in part the duty collected during a financial year upto 2 succeeding financial years and thus he may spend the amount of duty collected during two consecutive financial years in the third year.
