Section 3 in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011
3. Incidence of tax.
(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.(2)Every hotelier or proprietor to whom sub-section (1) does not apply, shall be liable to pay tax under this Act in respect of any advertisement, luxury or entertainment provided by him in Madhya Pradesh with effect from the date on which his turnover in a year first exceeds rupees five lacs but for the purpose of assessment of the tax for that year, only so much of his, turnover as is in excess of such limit, shall be taken into consideration.
