Section 3(1) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011
(1)Every hotelier or proprietor whose turnover during a period of twelve months immediately preceding the commencement of this Act exceeds rupees five lacs, shall, from such commencement be liable to pay tax under this Act in respect of any advertisement, luxury or entertainment provided by him in Madhya Pradesh.
