Section 16AA(4)(c) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(c)All applications in Form R at places other than District headquarters shall be forwarded to the District Excise Officer. The District Excise Officer shall immediately verify whether any amount is outstanding against the proprietor on account of duty and if so action to recover the same shall be taken. Similar action shall be taken by the District Excise Officer on applications received by him. An entry to this effect shall be made in the registers in Form Q in the remarks column.]