Section 25(2) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(2)If the Collector so requires, a full and true account of the whole of the takings, together with a written acknowledgment from the person specified in clause (1) above, shall be furnished to him by the proprietor, will be liable for the payment of the proprietor tax if the Collector is not satisfied that the whole of the takings, without any deduction for expenses, have in fact been paid over to the said person.
