Section 12(1) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Niyam, 2011
(1)Every registered hotelier or proprietor liable to pay tax under Section 3 of the Act shall furnish to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf within whose jurisdiction his place of business is situated, a return in Form XXII for every quarter of the year within ten days of the expiry of such quarter. The return shall be accompanied by a copy of challan in proof of the payment of tax payable according to such return :Provided that a separate return for the period commencing from the date of coming in force of the Act and ending with the last day of the quarter in which the Act comes into force shall be furnished within fifteen days of the expiry of the said quarter.
