Section 18 in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
18. Complimentary tickets.
(1)The issue of complimentary tickets and tickets at concessional rates shall be governed by sub-rules (2), (2-A) and (3).(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.(3)The proprietor may admit any person to an entertainment a concession rate subject to the condition that the proprietor would be liable to pay the same amount of entertainment duty as would be payable had the holder of the concession been admitted on full payment to the class to which he is entitled.Explanation. - For purpose of this rule "family" means husband or wife, children, step-children and grand children and include parents, sisters and brothers.
