Section 10(2) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011
(2)Every hotelier or proprietor required to obtain a registration certificate shall within sixty days from the date of commencement of this Act or if he was not carrying on business on that date shall within thirty days of his becoming liable to pay tax, apply for grant of a registration certificate.
