Section 19(1) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(1)Any person seeking exemption form payment of the duty under sub-section (1) of Section 6 of the Act shall make an application in writing to the Collector not later than ten days before the date of the entertainment.No application which is not made within the said period shall be entrained unless the applicant proves to the satisfaction of the Collector that it could not be made earlier.
