Section 5 in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011
5. Levy of tax.
(1)There shall be levied a tax on the turnover and such tax shall be payable by a hotelier or a proprietor in accordance with the provisions of this Act.(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.
