Section 8(a) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(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.
