Section 3A(1)(b) in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
(b)en entertainment by V.C.R. or V.C.P. held in a place or town, where there is no cinema and such town or place having population mentioned in column (2) of the table below, on such screen size as mentioned in the table, shall pay to the State Government entertainments duty per month at the rate specified in the corresponding entry in column (3) or column (4) thereof, as the case may be,-