Section 24A(2) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(2)The amount of annual grant-in-aid payable to a local authority under sub-section (2) of Section 12 of the Act shall be equivalent to ninety per cent of the proceeds of the entertainment duty or tax levied and collected by such local authority in the financial year commencing on the 1st of April, 1956 :Provided that the period from the 1st November, 1957 to the 31st March, 1958, the amount of such grant shall be 5/12 of such annual grant.]