Section 4 in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
4. Purchase of the stamps.
- A proprietor of an entertainment shall purchase stamps required by him from treasury or a sub-treasury at the headquarters of a district or tehsil :Provided that when the proprietorship of an entertainment is transferred it shall be lawful for the transferee, after giving due notice of the transfer to the Collector, to purchase from the transferor, within fifteen from date of notice, the stock of unused stamps in the latter's possession.
