Section 12(10) in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
(10)[Notification No. 361-U.S.R. dated 29th January, 1973.] [Published in M.P. Rajpatra (Asadharan) dated 29-1-1973 at page 351.] - In exercise of the powers conferred by the proviso to Section 4-B of the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 (30 of 1936), the State Government hereby specifies the bona fide students of the College or any Higher Secondary School in Madhya Pradesh as the class of persons and cinematographic exhibition as the entertainment for the purpose of the said proviso.
