Section 19(2) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(2)Any person claiming refund of duty under sub-section (2) of Section 6 of the Act shall make an application in writing to the Collector within fifteen days from the date of entertainment. The Collector may, with the previous sanction of the Excise Commissioner, extend this period in any individual case. Any application which is not made within the said period or if the period has been extended, then within the extended period, shall be rejected.
