Section 16(5)(vii) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(vii)The proprietor of a cinema may close his cinema under intimation to the District Excise Officer of the concerned district within 24 hours for such closure, the proprietor shall be entitled to proportionate rebate in his weekly instalment as fixed under clause (c) only after he submits an application to the Collector in his behalf.