Section 18(2) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(2)No duty shall be charged in respect of a complimentary ticket issued by a proprietor, if the ticket so issued by a proprietor, or it the ticket so issued is in favour of a distributor or owner of a film or his authorised representative (not exceeding one at a time) or in favour of any member of the family of the proprietor.(2-A) No duty shall be charged in respect of a complimentary ticket issued to the Chairman of the Central Board of film Censors, or any member of the Board of Advisory Penal, or a regional or any Assistant Regional Officer who wants admission into a cinema house licensed under the Cinematograph Act, 1918, for the purpose of satisfying himself that the provisions of the Censorship Rules are being carried out.
