Section 16(3)(iii) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(iii)In every cinema hall, one wooden box with only one slit shall be kept in the office of the proprietor within the cinema premises. The box shall be locked and its key shall remain with the Excise Officer authorised by District Excise Officer. A report of occupation of seats in Form I indicating the actual number of tickets sold classwise for each show signed by the proprietor shall be placed in the box within one hour of the commencement of the show. The particulars of the occupation report shall be verified by the authorised Excise Officer by tallying it with the number of person actually sitting in the cinema hall. If on verification, the number of tickets sold as mentioned in the occupation report is found to be less than the number of persons sitting in the cinema hall, it shall be deemed to be a breach of condition on the part of the proprietors.