Section 3(2)(b) in The M.P. Vritti Kar Niyam, 1995
(b)Where a person has more than one place of work within the State of Madhya Pradesh, he shall make a single application in respect of all such places, declaring therein one of such places as the principal place of work and others as additional places of work for the purpose of these rules and submit such application to the Profession Tax Assessing Authority in whose jurisdiction the said principal place of work is situated.