Section 16B in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
16B. [ Payment of advertisement tax. [Inserted by Notification No. 3025-721-1206-V-SR-81 dated 21-11-81.]
(1)Every proprietor of an entertainment shall pay the amount of advertisement tax direct into Government treasury or sub-treasury as the case may be, situated at or near the place of entertainment, by a challan under the major head:-Major Head-
