Section 8B(iii) in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
(iii)The District Excise Officer shall check the statement furnished by the proprietor and if he finds that the amount due by way of duty, and additional duty has not been deposited or less amount has been deposited, he shall recover the amount due from the case security of the proprietor. The proprietor shall be allowed to run the entertainment only after the amount recovered from the cash security has been made good :
