Section 6(1) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011
(1)The tax payable by a hotelier or proprietor under this Act shall be charged at the following rates, namely :-(a)In case of a hotelier 10 per cent of the turnover;(b)In case of a proprietor,-(i)on luxuries, other than those provided in a hotel, 10 per cent of the turnover;(ii)on advertisements, 10 per cent of the turnover;(iii)on entertainment, 20 per cent of the turnover.
