Bar of imposition of entertainments duty by any local authority

[12.

1. (1) Notwithstanding anything contained in any other enactment for the time being in force, no local authority shall on or after the date of coming into force of the Madhya Pradesh Taxation Laws (Extension) Act, 1957 (18 of 1957) impose or recover a duty or tax on or in respect of any entertainment with respect to period falling after such date.
2. (2) The State Government shall pay to every local authority which before the coming into force of the Madhya Pradesh Taxation Laws (Extension) Act, 1957(18 of 1957) had imposed a tax or duty in respect of entertainments and annual grant-in-aid for such period and in accordance with such principles as may be prescribed in this behalf.]5 [(3) Nothing in this section shall apply to the imposition of a show tax leviable by a local authority under any law for the time be ng in force. Explanation. - For purposes of this section "show tax" means a tax leviable on the proprietor of an entertainment in the form of a fixed sum for each show or performance. ]1