Section 23B(2) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(2)The exact amount of duty collected under the second proviso to sub-section (1) of Section 3 and/or carried over from the 2 preceding years alongwith the details of facilities provided for the spectators and the amount expended thereon during a financial year, duly audited by a registered Chartered Accountant, in Form S shall be presented by the proprietor of the Cinema Hall to the Collector of the District through Assistant Excise Commissioner/District Excise officer latest by the 30th of June of the following financial year.]
