Section 12(5) in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
(5)[Notification No. 899-V-SR-80, dated the 1st April, 1980.] [Published in M.P. Rajpatra (Asadharan) dated 1-4-1980 at page 517.] - In exercise of the powers conferred by Section 2 of the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 (No. XXX of 1936), the State Government hereby delegates and functions under,-(i)sub-section (2) of Section 4 of the said Act and Rules relating thereto to all Collectors in the State, within their respective jurisdiction; and(ii)Rule 16Aof the Madhya Pradesh Entertainments Duty and Advertisements Tax Rules, 1942 to the Excise Commissioner, Madhya Pradesh.Section 3
