Section 6(1) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Niyam, 2011
(1)Every registered proprietor of Cinema Hall shall maintain-(a)Information in Form VI of seating capacity and the charge therefor;(b)Daily account in Form VII of occupancy and collection of tax, and(c)Monthly abstract in Form VIII of collection and payment of tax.
