Section 4(1) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011
(1)The Commissioner shall, in the prescribed manner, institute proceedings for the purpose of determining the liability of a hotelier or a proprietor to pay tax under this Act. Such liability shall be determined by an order and such determination shall be made within a period of twelve months from the date of institution of such proceedings.
