Section 12(2) in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
(2)The State Government shall pay to every local authority which before the coming into force of the Madhya Pradesh Taxation Laws (Extension) Act, 1957 (18 of 1957) had imposed a tax or duty in respect of entertainments and annul grant-in-aid for such period and in accordance with such principles as may be prescribed in this behalf.]
