Section 8(2)(d) in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
(d)[ (i) for the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainments in respect of which entertainments duty is payable in accordance with the provisions of sub-section (2) of Section 4; [Substituted by M.P. Act No. 22 of 1979.](ii)for prescribing the manner in which and conditions subject to which a proprietor shall be allowed to pay entertainments duty under sub-section (2) of Section 4;(iii)for prescribing the principles in accordance with which consolidated payment may be made under clause (c) of subsection (2) of Section 4;(iv)for prescribing the record to be maintained and the manner and form in which such record shall be maintained by the proprietor under sub-section (4) of Section 4;]