Section 2(d) in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
(d)[ "Payment for admission" includes- [Substituted by M.P. Act No. 3 of 1991 (w.e.f. 1-4-1991)](i)any payment for seats or other accommodation in any form in a place of entertainment;(ii)any payment for a programme or synopsis of an entertainment;(iii)any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing or enjoyment of the entertainment, which without the aid of such instrument or contrivance such person would not get;(iv)[ any payment made by a person by way of contribution or subscription or installation and connection charges or any other charges, by whatever name called, for providing access to any entertainment, whether for a specified period or on a continuous basis;](v)[] [Existing Clause (iv) renumbered as (v) by M.P. Act No. 6 of 1999 (w.e.f. 1-5-1999).] any payment, by whatever name called for any purpose whatever, connected with an entertainment, which a person is, required to make in any form as a condition of attending, or continuing to attend the entertainment, either in addition to the payment, if any, for admission to the entertainment or without any such payment for admission.(vi)[] [Existing Clause (v) renumbered as (vi) by M.P. Act No. 6 of 1999 (w.e.f. 1-5-1999).] any payment, made by a person, who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof for admission to which a payment involving tax or more tax is required;
