Section 8 in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
8. Power to make rules.
(1)The State Government may make rules, consistent with this Act, for securing the payment of entertainments duty [and advertisement tax] [Inserted by Section 11 (1) of M.P. Act No. 12 of 1965.] and generally for the purposes of carrying out the provisions of this Act.(2)In particular, and without prejudice to the generality of the foregoing power, the State Government may make rules-(a)for the supply and use of stamps or stamped tickets, or for the stamping of tickets sent to be stamped; and for securing the defacement of stamps when used;(b)for the use of tickets covering the admission of more than one person and the calculation of the duty thereon; and for the payment of the duty on the transfer from one part of a place of entrainment to another and on payments for seats or other accommodation;(c)for controlling the use of mechanical contrivances for payment for admission to an entertainment (including the prevention of the use of the same mechanical contrivance for payments of a different amount), and for securing proper records of such payments;[(c-i) x x x] [Clause (c-i) omitted by M.P. Act No. 3 of 1991.][(c-ii) the manner in which the details of facilities and the amount expended thereon may be presented to the collector; [Substituted by M.P. Act No. 6 of 1999 (w.e.f. 1-5-1999).](c-iii) the officer or authority to whom and the manner in which duty may be paid or by it may be collected or realised under sub-section (2) of Section 3;(c-iv) the officer to whom and the form in which notice may be given and the terms and conditions which may be fulfilled under sub-section (2) of Section 3-A;(c-v) the officer or authority to whom and the manner in which duty may be paid or it may be collected or realised under sub-section (3) of Section 3-A and sub-section (3) of Section 3-B;](d)[ (i) for the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainments in respect of which entertainments duty is payable in accordance with the provisions of sub-section (2) of Section 4; [Substituted by M.P. Act No. 22 of 1979.](ii)for prescribing the manner in which and conditions subject to which a proprietor shall be allowed to pay entertainments duty under sub-section (2) of Section 4;(iii)for prescribing the principles in accordance with which consolidated payment may be made under clause (c) of subsection (2) of Section 4;(iv)for prescribing the record to be maintained and the manner and form in which such record shall be maintained by the proprietor under sub-section (4) of Section 4;](e)for the renewal of damaged or sailed stamps and for the procedure to be followed on applications for refund in respect thereof;[(e-1) for prescribing the time within which an appeal shall be preferred under sub-section (1) of Section 4-(D);] [Inserted by Section 6 (ii) of M.P. Act No. 32 of 1976.](f)for the keeping of accounts of all stamps used under this Act;(g)for the presentation and disposal of applications for exemption from payment of [entertainments duty or advertisement tax] [Substituted by Section 11 (2)(i) of M.P. Act No. 12 of 1965.] or for the refund thereof; and(h)for the exemption of British and Indian soldiers in uniform form entertainments duty;[(h-1) for prescribing the time at which and the manner in which and the officer to whom the payment of advertisement tax shall be made by the proprietor; [Inserted by M.P. Act No. 12 of 1965.](h-2) for prescribing the time at which and the manner in which and the officer to whom the return shall be forwarded;(h-3) for prescribing the records, and the form and the manner in which such records shall be kept by a proprietor;][(h-4) for laying down the conditions subject to which the Excise Commissioner or any authorised officer may require the proprietor to produce accounts, registers and documents or to finish any information under sub-section (1) of Section 9-A;] [Inserted by Section 6 (iii) of M.P. Act No. 32 of 1976.](i)[ for any other matter which has to be, or may be prescribed.] [Substituted by Section 3 (i) Schedule, Part A, Item 1 of M.P. Act No. 18 of 1957.](3)All rules shall be subject to the condition of previous publication.(4)In making any rule, the State Government may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees.(5)[ All rules made under this section shall be laid on the table of the legislative Assembly.] [Inserted by Section 6 (b) of M.P. Act No. 22 of 1979.]
