Section 7 in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
7. - above 10,00,000 - 50% of entertainment duty calculated on full seating capacity:
Provided that the amount of compounded duty shall be calculated at the rates mentioned in column (3) for 90 shows in a month only irrespective of number of shows which may be exhibited in that month.']](e)by a consolidated payment in advance of a sum in lieu of entertainment duty to be fixed, in accordance with such principles as may be prescribed, by the State Government as may be prescribed, by the State Government or by any officer authorised by the State Government in this behalf;(f)by a consolidated payment in advance for the tickets specially printed by the State Government for payment for admission including entertainment duty due thereon for use for admission to the entertainment.](3)[ The provisions of sub-section (1) [x x x x] [Substituted by M.P. Act No. 9 of 1972.] of this section and of Section 5 shall not apply to any entertainment in respect of which the entertainments duty due is payable in accordance with the provisions of sub-section (2).](4)[ The proprietor of an entertainment shall maintain such records, in such manner and in such form as may be prescribed.] [Inserted by M.P. Act No. 32 of 1976.]
