Section 8 in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
8. Affixing of stamps to tickets.
(a)Except as provided in sub-section (2) of Section 4 of the Act, a proprietor of an entertainment shall affix or cause to be affixed to a ticket, other than complimentary ticket a stamp in the centre of the two parts thereof and shall separate or cause to be separated by a person duty authorised by him in this behalf, the two parts of the ticket so as to tear the stamp affixed in the centre at the time of the entry of the person to the entertainment presenting the ticket.(b)The proprietor or the person duty authorised shall retain one part and shall handover the other part to the person seeking entry to the entertainment.(c)The proprietor shall preserve the part retained by him for eight days after the entry of the person to the entertainment.(d)No stamp issued for the purposes of this Act be issued to any person by or on behalf of the proprietor of any entertainment otherwise than securely affixed to a ticket issued for the purpose of authorising admission to an entertainment.(e)The proprietor shall preserve the counterfoils of sold tickets until they are checked and destroyed by the District Excise Officer or Assistant District Excise officer or Excise Inspector.
