Section 5(1) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Niyam, 2011
(1)Every registered hotelier shall maintain-(a)Information in Form III of residential accommodation and the tariff therefor in respect of his hotel;(b)Daily account in Form IV of occupation of residential accommodation in his hotel and collection of tax therefor, and(c)Monthly abstract in Form V of collection and payment of tax.
