Section 2 in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
2. Definitions.
- In these rules, unless there is anything repugnant in the subject or context-(1)"the Act" means the Madhya Pradesh Entertainments Duty Act, 1936 (XXX of 1936).[(1-a) "Authorised Excise Officer" in relation to any entertainment means an Excise Officer not below the rank of Sub- Inspector who may be appointed by the District Excise Officer for Inspection of and supervision over, such entertainment; and] [Inserted by Notification No721-1206-V-SR-80, dated 15-3-1980.](2)"duty" means entertainments duty;(3)"form" means a form appended to these rules;(4)[ "Stamp" means a stamp issued by the State Government under sub-section (1) of Section 4 of the Act for purposes of revenue and denoting that the proper entrainment duty has been paid, and includes a refugee relief stamp] [Substituted by Notification No. 3245-4930-V-SR-71, dated 19-11-1971.];(5)"ticket" means a ticket issued for admission to an entertainment; and(6)"complimentary ticket" means a ticket issued without payment for admission to an entertainment; and(7)[ "Collector" includes the additional Collector;] [Substituted by Notification No. 3668-3571-V-SR-79, dated 17-12-1979.](8)[ "refugee relief stamp" means stamp issued by the State Government under sub-section (1-A) of Section 4 of the Act bearing the words "refugee relief" and denoting that the proper additional duty payable under sub-section (1-A) of Section 3 of the Act has been paid;] [Inserted by Notification No. 3245-4930-V-SR-71, dated 19-11-1971.](9)[ "Week" means a period of seven days commencing on Monday and ending on Sunday;] [Inserted by Notification No. 3025-725-1206-V-SR-81, dated 21-11-81.](10)[ "tax" means the advertisement tax.] [Inserted by Notification No. 3025-721-1206-V-SR-81, dated 21-11-1981.]
