Section 16AA(4)(a) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(a)If the proprietor decide to close exhibition of film by [Video Cassette Recorder/Video Cassette Player] [Substituted by Notification No. B-5-32-89-V-CT, dated 25-3-1991.] for commercial purposes he shall intimate in writing to that effect to the officer mentioned below in Form "R"