Section 16(6)(e) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(e)The amount fixed for consolidated payment in advance shall be credited daily by the proprietor in a Government treasury situated in or near place and the challan thereof shall be presented to the authorised Excise Officer. In exceptional cases the District Excise Officer may allow payment to be made in cash to the authorised Excise Officer who shall then issue a proper receipt in token thereof.