Section 16(3) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(3)(i)The proprietor of an entertainment may be allowed to pay duty in respect of every payment for admission to the entertainment in accordance with the provisions of clause (b) of sub-section (2) of Section 4 of the Act:-(a)the population of the place of entertainment is more than one lac in case of such place not being a district headquarter or more than fifty thousand in case of being a district headquarter;(b)there has been no breach of the provisions of the Act and the rules made thereunder by the proprietor during the financial year preceding the year for which this facility has been sought; and(c)there are no areas of entertainment duty against the proprietor.(ii)If the proprietor is permitted to pay the duty by the mode specified in clause (i) he shall deposit security equal to fifty percent of the duty payable for ten days for the total number of seats at the place of entertainment;(iii)In every cinema hall, one wooden box with only one slit shall be kept in the office of the proprietor within the cinema premises. The box shall be locked and its key shall remain with the Excise Officer authorised by District Excise Officer. A report of occupation of seats in Form I indicating the actual number of tickets sold classwise for each show signed by the proprietor shall be placed in the box within one hour of the commencement of the show. The particulars of the occupation report shall be verified by the authorised Excise Officer by tallying it with the number of person actually sitting in the cinema hall. If on verification, the number of tickets sold as mentioned in the occupation report is found to be less than the number of persons sitting in the cinema hall, it shall be deemed to be a breach of condition on the part of the proprietors.(iv)Every proprietor shall get cinema tickets printed, numbered and then shall be deposited in book-form in the office of the District Excise Officer. He shall be issued tickets required by him for 15 days on the basis of an indent submitted by him to the District Excise Officer. The tickets shall be issued only after they have been sealed with the seal of the Assistant District Excise Officer authorised by the District Excise Officer, who shall kept a correct account of all the tickets received and issued by him. The proprietor shall have to submit full account of the tickets so issued at the time of submitting his next indent. The proprietor shall exhibit before each show a slide to the effect "Visitors are requested to verify that their tickets bear the facsimile signature seal of the Assistant District Excise Officer and in the absence of such a seal to put a written complaint alongwith the counterfoil of the ticket in the complaint box.(v)If entertainment duty for 12 months from the date of commencement of this facility is found to be less than the entertainment duty for 12 months preceding the said date, the facility allowed shall automatically discontinued without any notice.(vi)The proprietor of an entertainment shall by the Wednesday of each week, deposit in the Government Treasury situated at or near the place the amount of duty due on tine tickets sold by him in the preceding week. On Wednesday, he shall also submit to the District Excise Officer a statement in Form J seating the number of tickets sold classwise, total amount of duty due thereon and amount credited into Government Treasury. A copy of the Treasury challan shall be annexed alongwith the statement.
