Method of levy

[(1) Save as otherwise provided by this Act, no person shall be admitted [ to any entertainment other than entertainment by V. C. R. ]5 except with a ticket stamped with an impressed, embossed, engraved or adhesive stamp, ( not before used) issued by the State Government, of nominal value equal to the duty payable under section 3. ]

[(1-A) x x x x x]6

7[(2) [ The State Government may, on the application of a proprietor of any entertainment other than entertainment by V. C. R. ]8 in respect of which entertainments duty is payable under section 3, allow such proprietor to pay by one of the modes specified hereunder as it may think fit, in such manner and subject to such conditions as may be prescribed, the amount of the duty due, namely :—

1. (a) by a consolidated payment of such percentage which shall not be less than forty percent. of the gross sum received by the proprietor on account of payments for admission to the entertainment and on account of the duty to be fixed by the State Government ;
2. (b) in accordance with returns of the payments for admissions to the entertainment and on account of the duty;
3. (c) in accordance with the results recorded by any mechanical contrivance which automatically registers the number of persons admitted;
4. (d) by a consolidated payment in advance of a sum arrived at adding a percentage not exceeding twenty to be fixed by the State Government to the highest amount paid by the proprietor by way of enertainment duty during such number of preceding years not exceeding five as the State Government may fix, from time to time;
5. (e) by a consolidated payment in advance of a sum in lieu of entertainment duty to be fixed, in accordance with such principles as may be prescribed, by the State Government or by any officer authorised by the State Government in this behalf;
6. (f) by a consolidated payment in advance for the tickets specially printed by the State Government for payment for admission including entertainment duty due thereon for use for admission to the entertainment. ] 1 [(3) The provisions of sub-section

1. (1) [ x x x x ] 2 of this section and of section 5 shall not apply to any entertainment in respect of which the entertainments duty due is payable in accordance with the provisions of sub-section (2).] [(4) The Proprietor of an entertainment shall maintain such records, in such manner and in such form as may be prescribed.] 3 4-A. Procedure for payment of Advertisement Tax to State Government
2. (1) The Proprietor shall, at such time and in such manner and to such officer, as may be prescribed, forward a return stating the total number of advertisements exhibited at an entertainment and shall at the prescribed time pay to such officer the amount of tax for that entertainment.
3. (2) The Proprietor shall maintain such records, in such manner and in such form as may be prescribed.] 4 4-B. Restriction on admission without payment or at concession rates [4-B. No proprietor shall admit any person to [ an entertainment other than entertainment by V. C. R. ] 6 without payment for admission thereto or at concession rates unless the entertainments duty payable in respect thereof on the full value of the ticket for the class to which such person is admitted [ x x x x ] 7 has been paid :] [ Provided that nothing in this section shall apply in respect of admisssion at concessional rates—
   • (i) to such class of persons; and
   • (ii) to such entertainment or class of entertainments; as the State Government may, by notification, specify.] 1 4-C. Power to impose penalty [4-C. If on an inspection of a place of entertainment or after examination of the records, accounts and stocks of stamps maintained by a proprietor, the Excise Commissioner or any other officer as may be authorised by the State Government in this behalf, comes to the conclusion that entertainments duty or advertisement tax payable under this Act has been evaded by the proprietor, he may, after giving the proprietor a reasonable opportunity of being heard, [assess to the best of his judgment the duty or tax payable by the proprietor for a period not exceeding thirty days immediately preceding as if the evasion subsisted for the whole of such period and he may direct that the proprietor shall pay by way of penalty in addition to the amount of duty or tax so assessed, as the case may be, a sum equal to half that amount for the first such evasion in a calender year, and a sum not exceeding twice but not less than half that amount, for the second or subsequent evasion in that year.] 3 4-D. Appeal
4. (1) Any proprietor aggrieved by an order made under section 4-C, may, within such time as may be prescribed prefer an appeal to the Commissioner of the Revenue Division concerned and the decision of the Commissioner on such appeal shall be final. [(1-A) No appeal against an order of assessment of duty or tax and penalty under sub-section
5. (1) shall be admitted unless—
   • (i) for the amount specified in column
6. (1) of the table below the duty or tax and penalty has been deposited in the proportion specified in the corresponding entry in column
7. (2) thereof— TABLE Amount (1) Where the amount of the duty or tax and penalty does not exceed one thousand rupees. Where the amount of the duty or tax and penalty exceeds one thousand rupees. Proportion of duty or tax and penalty. (2) The full amount of duty or tax and penalty. One thousand rupees or one-third of the amount of the duty or tax and penalty, which ever is higher;
   • (ii) documentary evidence of such deposit has been filed with the appeal.] 4
8. (2) The provisions of Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959), and the rules made thereunder, so far as they relate to appeal shall apply to the appeal preferred under sub-section
9. (1) as they apply to the appeal to the Commissioner of Revenue Division under the said Code.]