Section 16(6)(i) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(i)When the proprietor of a touring cinema applies for permission to pay entertainment duty in accordance with the provisions of clause (e) of sub-section (2) of Section 4 of the Act, the amount of consolidated payment to be recovered in advance in lieu of entertainment duty shall be determined in accordance with the following principles, namely: