Section 19 in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
19. Exemption under Section 6 (1) and refunds under Section 6 (2).
(1)Any person seeking exemption form payment of the duty under sub-section (1) of Section 6 of the Act shall make an application in writing to the Collector not later than ten days before the date of the entertainment.No application which is not made within the said period shall be entrained unless the applicant proves to the satisfaction of the Collector that it could not be made earlier.(2)Any person claiming refund of duty under sub-section (2) of Section 6 of the Act shall make an application in writing to the Collector within fifteen days from the date of entertainment. The Collector may, with the previous sanction of the Excise Commissioner, extend this period in any individual case. Any application which is not made within the said period or if the period has been extended, then within the extended period, shall be rejected.
