Section 24C(1) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(1)The proprietor of an entertainment shall maintain a daily register in Form M in respect of all advertisements subject to levy of advertisement tax, a fortnightly return in Form N shall be sent by him to the District Excise Officer within three days of the expiry of the fortnight to which it relates, along with a copy of the treasury receipted challan showing the amount of advertisement tax paid during the fortnight.
