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State of Madhya Pradesh - Section
Section 3C in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
3C. [ Levy of Advertisement Tax. [Substituted by M.P. Act No. 12 of 1965 and Renumbered as 3-C by M.P. Act No. 6 of 1999.]
- [(1) There shall be levied and paid to the State Government an advertisement tax on every advertisement exhibited at an entertainment at the rates specified below. -| I. | (a) in towns having population of one lakh or more accordingto the last census. | 50 paise per slide per show subject to rupee 1.00 per day andnot more than Rs. 25.00 for a month. |
| (b) in other areas. | 25 paise per slide per show subject to 50 paise par day andnot more than Rs. 12.50 for a month. | |
| II. | Films and Traitors. | 75 paise per film/trailor per show subject to Rs. 2.00 per dayand not more than Rs. 50.00 for a month.] |