Section 5(2) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011
(2)If a person other than the owner (including part-owner) is for the time being in-charge of the place of business, then such person and the owner (including part-owner) shall jointly and severally be liable to pay the tax.
