Section 14(1) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011
(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.
