Section 16AA(2)(b) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(b)[ If the films exempted from the entertainment duty are screened by V.C.R./V.C.P. the proprietor may seek the proportionate relief in duty as fixed per month, by submitting an application to the Collector] [Inserted by Notification No. B-5-19-92-CTD-V, dated 4-1-1995.].