Section 24C in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
24C. [ Maintenance of register, periodical returns, etc. in respect of advertisements. [Inserted by Notification No. 3025-721-1206-V-SR-81, dated 21-11-1981.]
(1)The proprietor of an entertainment shall maintain a daily register in Form M in respect of all advertisements subject to levy of advertisement tax, a fortnightly return in Form N shall be sent by him to the District Excise Officer within three days of the expiry of the fortnight to which it relates, along with a copy of the treasury receipted challan showing the amount of advertisement tax paid during the fortnight.(2)No advertisement shall be exhibited-at an entertainment by the proprietor of an entertainment unless an entry in respect thereof has already been made in the register in Form M prescribed under sub-rule (1) and the same has been initialled by hint at least thirty minutes before the commencement of the entertainment.]
