Section 2(1) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(1)"the Act" means the Madhya Pradesh Entertainments Duty Act, 1936 (XXX of 1936).[(1-a) "Authorised Excise Officer" in relation to any entertainment means an Excise Officer not below the rank of Sub- Inspector who may be appointed by the District Excise Officer for Inspection of and supervision over, such entertainment; and] [Inserted by Notification No721-1206-V-SR-80, dated 15-3-1980.]
