Section 16(5)(i) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(i)A proprietor other than a proprietor of a touring cinema may, if there are no arrears of entertainments duty against him, be allowed to pay duty in respect of every payment for admission to the entertainment in accordance with the provisions of clause (d) of sub-section (2) of Section 4 of the Act.