Bare Act

The Madhya Pradesh Entertainments Duty and Advertisements Tax Act, 1936

The Madhya Pradesh Entertainments Duty and Advertisements Tax Act, 1936, is a fiscal statute that mandates the collection of tax on public entertainment. It requires proprietors of entertainment venues—such as cinemas, theaters, or VCR exhibition centers—to collect and pay a specific duty on every ticket sold for admission. Additionally, it imposes a tax on advertisements displayed during these events. The Act empowers the State Government to inspect premises, audit records, and penalize tax evasion. For the ordinary citizen, this law ensures that entertainment businesses contribute to state revenue, while providing clear exemptions for charitable or educational events.

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