Section 12(3) in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
(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.] [Inserted by Section 3 of M.P. Act No. 10 of 1961.]NotificationsSection 1
