Section 13(1)(ii) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Niyam, 2011
(ii)in Form XXVI into a Government treasury under the head "0045-other tax and duty on goods and services-101 entertainment tax-105 luxury tax-111 tax on advertisement exhibited in cinema theaters-800-other receipts", in case of a proprietor.