Section 13(1) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Niyam, 2011
(1)The tax payable under the Act shall be paid by challan,-(i)in Form XXIV into a Government treasury under the head "0023-Hotel Receipt Tax 101 Collection from Hotels which are companies/102 collection from Hotels which are not companies-800-other receipts", in case of a hotelier; and(ii)in Form XXVI into a Government treasury under the head "0045-other tax and duty on goods and services-101 entertainment tax-105 luxury tax-111 tax on advertisement exhibited in cinema theaters-800-other receipts", in case of a proprietor.
