Section 8B in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
8B. [ Payment of entertainment duty when stamps are not available. [Inserted by Notification No. 1012-993-V-SR-80, dated 11-4-1980.]
- If for any reason stamps are not available in the treasury or sub-treasury, as the case may be, the Collector may, on an application from the proprietor of an entertainment permit him to deposit the duty and the additional duty in cash on the following conditions, namely :(i)The proprietor shall deposit by way of each security an amount equal to 50% of the payment for admission to the entertainment for one day for all the seats in all the class and in all shows licensed to be held per day. This security shall be refunded after deducting dues on account of day, if any, after the period of non-availability of stamps is over;(ii)The proprietor shall submit to the District Excise Officer a daily return showing the number of shows held on the previous day, number of tickets sold classwise and showwise, the amount of duty due thereon, the amount deposited in the treasury or the sub-treasury and the challan number and date. He shall also submit a copy of the treasury receipted challan and counterfoils of tickets issued by him. The counterfoils of the tickets shall be returned after checking.(iii)The District Excise Officer shall check the statement furnished by the proprietor and if he finds that the amount due by way of duty, and additional duty has not been deposited or less amount has been deposited, he shall recover the amount due from the case security of the proprietor. The proprietor shall be allowed to run the entertainment only after the amount recovered from the cash security has been made good :(iv)When the non-availability of stamps is likely to continue for a period longer than three days, the Collector may permit the proprietor to submit the return and the treasury challan every third day instead of daily and also enhance the amount of cash security if considered necessary.]
