Section 14(3) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011
(3)Nothing in this section shall apply to the imposition of a show tax leviable by a local authority under any law for the time being in force.Explanation. - For purposes of this section, "show tax" means a tax leviable on the proprietor of an entertainment in the form of a fixed sum for each show or performance.
