Section 23B in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
23B. [ Collection of duty for providing facilities in the Cinema Hall. [Inserted by Notification No. (49)-B-5-14-99-CTD-V, dated 18-9-2000.]
(1)The amount recovered under the provision of the second proviso of sub-section (1) of Section 3 shall be spent on providing facilities to persons admitted in the cinema hall. If the proprietor of the cinema hall decided to provide some facilities involving considerable expenditure he may carry forward in whole or in part the duty collected during a financial year upto 2 succeeding financial years and thus he may spend the amount of duty collected during two consecutive financial years in the third year.(2)The exact amount of duty collected under the second proviso to sub-section (1) of Section 3 and/or carried over from the 2 preceding years alongwith the details of facilities provided for the spectators and the amount expended thereon during a financial year, duly audited by a registered Chartered Accountant, in Form S shall be presented by the proprietor of the Cinema Hall to the Collector of the District through Assistant Excise Commissioner/District Excise officer latest by the 30th of June of the following financial year.]
