Section 128(3) in The M.P. Public Health Act, 1949
(3)The Government may make rules regarding,-(a)the collection of the tax;(b)the ascertainment of the expenses incurred in collecting the tax;(c)in case the tax is collected by any authority (other than the local authority concerned) or any person, the payment of the proceeds of the tax, after deducting the expenses of collecting the same, to the local authority;(d)in the case referred to in clause (c), the returns and the information to be furnished by the authority or persons collecting the tax to the local authority concerned, and the decision of dispute between the authority or person aforesaid and such local authority; and(e)the decision of disputes between two or more local authorities.