Section 14(c) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(c)that they were so purchased within the period of one year next preceding the date on which they were so delivered, refund to such proprietor the value of such stamps in money deduction [ten naya paise] [Substituted by Notification No. 1364-9-V-SR, dated 16-4-1965.] for each rupee or portion of rupee.
