Section 16(2) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(2)The proprietor of an entertainment may be allowed to pay duty in respect of every payment for admission to an entertainment, not being an exhibition by means of cinematography in accordance with the provisions of clause (a) of sub-section (2) of Section 4 of the Act, in the manner and subject to the conditions specified below:-(a)The proprietor shall deposit a security equal to forty percent of the gross sum arrived at by multiplying together the total number of seats, the rate of payment for admission and number of shows permitted to be held in a week.(b)Such proprietor shall deposit the amount of duty in a Government Treasury on or before Wednesday of the following week and shall submit to the District Excise Officer a statement in Form H alongwith a copy of Treasury received Challan in token of payment of the duty.
