Section 16AA(1) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(1)Every proprietor, who has a licence under the Madhya Pradesh Cinema (Exhibition of Films by [Video Cassette Recorder/Video Cassette Player] Licensing Rules, 1983, shall intimate to the Collector of the District in Form O that he is liable to pay a duty under clause (b) of subsection (1) of Section 3 of the Act, and such duty shall be payable in the manner hereinafter provided.
