Section 16(5)(vi) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(vi)The weekly instalment of advance shall be payable by the proprietor irrespective of the number of shows held during the week and he shall not be entitled to any refund or rebate on account of show not held but if the cinema remains closed consequent to suspension or cancellation if licence or due to the prohibitory orders of the competent authority in any show or if films exempted from duty are screened, the proprietor may, on application be granted proportionate relief in weekly instalment of advance for that period by reducing the amount of weekly advance for as many forthcoming weeks as may be necessary. An application for such relief giving full particulars of the reasons for the request and duly certified by the concerned Sub-Inspector Excise/Assistant District Excise Officer shall be submitted within three days after close of the week concerned.