Section 18(3) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(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.
