Section 16(6) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(6)(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:(a)The amount of consolidation payment in advance to be paid for each day for the first seven days shall not be less than 15 percent for the amount worked out by multiplying together the total number of seats, the rate of payment for admission and the number of shows to be held. The amount fixed on daily basis shall be rounded off to the nearest rupee and shall be payable by the proprietor in advance tor each day in the first week;(b)The percentage may be reduced or enhanced for the second and subsequent weeks, taking into consideration the actual number of visitors in the shows held in the first week as determined by inspection by an authorised Excise Officer in that week;(c)If during the period of availability of the facility, rate of payment for admission or seating capacity of any class is charged for any day or number of shows are increased or decreased the amount of consolidated payment in advance to the paid daily shall also be altered proportionately;(d)If the touring cinema remains closed in any or all its shows for any day or screens a film exempted from payment of entertainment duty, proportionate relief in the amount of consolidation payment for that day shall be granted;(e)The amount fixed for consolidated payment in advance shall be credited daily by the proprietor in a Government treasury situated in or near place and the challan thereof shall be presented to the authorised Excise Officer. In exceptional cases the District Excise Officer may allow payment to be made in cash to the authorised Excise Officer who shall then issue a proper receipt in token thereof.(ii)The proprietor shall deposit security of an amount equal to seven times of daily instalment of consolidated entertainment duty payable in advance.
