Section 16AA(2) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(2)(a)The proprietor shall deposit fifty per cent of the duty payable for a month in advance. The amount of duty payable in advance shall be deposited by the proprietor into Government account at the treasury or sub-treasury before the commencement of the month. On the first day of every month he shall submit to the District Excise Officer a statement in Form P indicating the amount of duty deposited during the previous month alongwith the challan, number and date of deposit and he shall also submit a copy of the treasury receipted challan.(b)[ If the films exempted from the entertainment duty are screened by V.C.R./V.C.P. the proprietor may seek the proportionate relief in duty as fixed per month, by submitting an application to the Collector] [Inserted by Notification No. B-5-19-92-CTD-V, dated 4-1-1995.].
