Section 14 in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011
14. Bar on imposition of entertainment tax by any local authority.
(1)Notwithstanding anything contained in any other enactment for the lime being in force, no local authority shall on or after the date of coming into force of this Act impose or recover a tax on or in respect of any entertainment with respect to period falling alter such date.(2)The Stale Government shall pay to every local authority, which before the coming into force of this Act had imposed a tax or duty in respect of entertainments, an annual grant-in-aid for such period and in accordance with such principles as may be prescribed in this behalf.(3)Nothing in this section shall apply to the imposition of a show tax leviable by a local authority under any law for the time being in force.Explanation. - For purposes of this section, "show tax" means a tax leviable on the proprietor of an entertainment in the form of a fixed sum for each show or performance.
