Section 16(4) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(4)When the proprietor of an entertainment applies for grant of permission to pay entertainment duty according to provisions of clause (c) of sub-section (2) of Section 4 of the Act, the Collector shall inspect the mechanical contrivance mentioned in the applicant and if satisfied with the working of the mechanical contrivance for purpose of clause (c) of sub-section (2) of Section 4 of the Act, he shall forward the application with his report in Form G to the State Government. The permeation may be granted by the Collector only after the terms and conditions subject to which this facility may be allowed and the contrivance to be used are approved by the State Government.
