Section 4A in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
4A. [ Procedure for payment of Advertisement Tax to the State Government. [Inserted by M.P. Act No. 12 of 1965.]
(1)The proprietor shall, at such time and in such manner and to such officer, as may be prescribed, forward a return stating the total number of advertisements exhibited at an entertainment and shall at the prescribed time pay to such officer the amount of tax for that entertainment.(2)The proprietor shall maintain such records, in such manner and in such form as may be prescribed.]
