Section 16(9) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(9)If the entertainment duty payable under clause (b) of sub-rule (1) clause (v) of sub-section (3), weekly instalment of compounded entertainment duty payable in advance under clause (v) of sub-rule (5) or the amount fixed for consolidated payment of entertainment duty to be deposited daily in advance under clause (i) of sub-rule (6) is not paid or deposited on or before the prescribed day, penalty at the rate of one percent of the amount not so paid or Rs. 100 whichever is higher shall be payable for each day of default and if the amount thus payable is not dully paid within six days from the day of default, or if the details of the occupation report lodged in the wooden box as directed in clause (iii) of sub-rule (3) do not tally with the actual number of persons sitting in the cinema hall, the facility allowed to pay entertainment duty according to provisions contained in sub-section (2) of Section 4 shall stand revoked/discontinued automatically with immediate effect without any notice and the provisions contained in sub-section (i) of Section 4 of the Act shall become applicable to such entertainment forthwith.
