Section 8B(i) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(i)The proprietor shall deposit by way of each security an amount equal to 50% of the payment for admission to the entertainment for one day for all the seats in all the class and in all shows licensed to be held per day. This security shall be refunded after deducting dues on account of day, if any, after the period of non-availability of stamps is over;
