Section 16(5)(ii) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(ii)On receipt of an application under clause (i) the District Excise Officer may, after such enquiry as he considers necessary, submit his report in Form G alongwith the application to the Collector of the district stating the population of the local area where the Cinematographic exhibition is held and amount of entertainment duty payable on full seating capacity of the cinema on the basis of 90 shows only in a month irrespective of the number of shows likely to be exhibited.