Gist of Madhya Pradesh Vilasita, Manoranjan, Amod Evam ...

Gist of Madhya Pradesh Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011S.No.123Compiled by :- R.S. GoyalTax Practitioner & ConsultantWeb;www.rsgoyal.come-mail;goyalrs@gmail.comSec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form2 (1)(a)2 (1)(b)2 (1)(c)“advertisement” means theintimation or announcementof any goods, service,product,property,entertainment, trade,business or profession bymeans of a slide or film orposter or banner or hoardingetc. exhibited at any place oradvertised through cabletelevision or by any othermeans including telemarketing,exceptadvertisements published inthe newspapers or broadcastby radio or television;“admission to an entertainment”includes admission to any place in whichthe entertainment is held and access toentertainment through cable service,direct to home (DTH) service, telecomservice or any other technological meansor device“amusement” means any amusementprovided in any amusement arcade oramusement park or theme park or bywhatever name called;

S.No.Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form42 (1)(d)“Business”i) The Activity of providingresidential accommodationand any other service inconnection with forincidental or ancillary tosuch activity of providingresidential accommodation.“Business”iii) the activity ofproviding luxuries by aproprietor;“Business”ii) the activity of providingentertainment and exhibitingadvertisements by aproprietor;“Business”ii) the activity of providing entertainmentand exhibiting advertisements by aproprietor;56782 (e) “cable operator” means any personengaged in the business of receiving anddistributing satellite signals,communication network, includingproduction and transmission ofprogrammes and packages;2 (f) “caterer” means aperson who providesmeals, snacks, etc., ata place other than arestaurant;2 (g) “club” includes both anincorporatedandunincorporated associationof persons, by whatevername called;2 (h) “entertainment” includes –(i) any exhibition, performance,amusement, game or sport to whichpersons are admitted.(ii) entertainment provided by a direct tohome (DTH) Service Provider throughSatellite;(iii) entertainment provided by a cableoperator through cable service;

S.No.Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form(iv) ring tones, music, videos, movies,animations, games, jokes etc.provided by a Telecom serviceprovider through telecom service.(v) contests organized through telecomservices by the Telecom ServiceProvider or any person;(vi) entertainment provided by any othertechnological means or device.910112 (i) “hotel” includes aresidential accommodation,a lodging house, a club aninn, a public house or abuilding or part thereofwhereresidentialaccommodation is providedin the course of business.2 (j) “hotelier“ means theowner of the hotel includesthe person who for the timebeing in-charge of themanagement of the hotel.2 (k) “luxury”i) accommodation and otherservices provided in a hotel,the rate of charge per dayfor which, including thecharges for air-conditioner,telephone, television, radio,music, entertainment, extrai)“luxury” means useof goods, services,property, facilities etcfor enjoyment,comforts or pleasureor lavish consumptionof such goods orservices that is to say,-Explanation :- Services received by aperson situated in the State of MadhyaPradesh, shall be deemed to have beenprovided within the State of MadhyaPradesh;Rule 3 :-Rate of chargesper day for the purposeof sub-clause (i) of clause(k) of sub-section (1) ofsection 2.

S.No.Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form12beds and like is more thanthe amount as may beprescribed but does notinclude the supply of foodand drinks where suchsupply is separately chargedfor(ii) services providedin a beautyparlour, spa;(iii) services orfacilities, providedby a marriage hall;(iv) services providedby a caterer,except provided inhospitals andeducationalinstitutions, butdoes not includethe supply of foodand drinks wheresuch supply isseparately chargedfor;(v) services providedby a decorator,florist, illuminator,audio systemprovider;2 (l) “marriage hall”includes lawn, garden,a building or part ofthe building whereaccommodation orspace is provided formore than onehundred persons, forany event includingseminar or conventionor banquet or meetingor exhibition cum sale;Rate of charges per dayfor the purpose of subclause(i) of clause (k) ofsub-section (1) of section2 shall be rupees twothousand.According to rule 3there shall be no tax ifthe rate of charge perday per room(including all theservices) is less thanRs. 2000/-.

S.No.13Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form2 (m) “monetary consideration foradmission to entertainment”includes-(i) any payment for seats or otheraccommodation in any form in aplace of entertainment;(ii) any payment for a program orsynopsis of an entertainment;(iii) any payment made for the loan oruse of any instrument or contrivancewhich enables a person to get anormal or better view or hearing orenjoyment of the entertainment,which without the aid of suchinstrument or contrivance suchperson would not get;(iv) any payment made by a person byway of contribution or subscription orinstallation and connection chargesor any other charges, by whatevername called, for providing access toany entertainment, whether for aspecified period or on a continuousbasis;(v) any payment, by whatever namecalled for any purpose whatever,connected with an entertainment,which a person is, required to makein any form as a condition ofattending, or continuing to attend theentertainment, either in addition tothe payment, if any, for admission tothe entertainment or without anysuch payment for admission;

S.No.Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form(vi) any payment, made by aperson who having been admitted toone part of a place of entertainment issubsequently admitted to anotherpart thereof, for admission to which apayment involving tax or more tax isrequired;(vii) in case of free,surreptitious, unauthorized orconcessional entry, whether with orwithout the knowledge of theproprietor, the payment which wouldhave been made if the personconcerned has been admitted onpayment of the full charges ordinarilychargeable for such admission.Explanation I. - Any subscriptionraised or donation collected inconnection with any entertainment inany form shall be deemed to bepayment for admission;Explanation II. - Where thepayment for admission to anentertainment is made by means of alump sum paid as a subscription orcontribution to any person, or for aseason ticket or for the right ofadmission to a series ofentertainments or to anyentertainment during a certain periodof time, or for any privilege right,facility or thing combines with theright of admission without furtherpayment or at a reduced charge, thetax shall be paid on the amount of

S.No.Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ formsuch lump sum.Explanation III. - Whereentertainment is provided as part ofany service by any person whetherforming an integral part of suchservice or otherwise the chargesreceived by such person for providingthe service shall be deemed to includecharges for providing entertainmentor access to entertainment also;14 2 (n) “person” includes any company or association or body of individuals whether incorporated or not, and also a Hindu undividedfamily, a firm, a local authority, a State Government, the Central Government and a Government Undertaking;15 2 (o) “place of business” includes an office, or any other place which a hotelier or a proprietor uses for the purpose of his business orwhere he keeps his books of accounts;16 2 (q) “receipt of monetary consideration” means the amount of payment received or receivable by a hotelier or a proprietor, or byhis agent for any advertisement, luxury or entertainment, but shall not include the tax payable under this Act and collectedseparately by the hotelier or the proprietor;17 2 (r) “registered hotelier or proprietor” means a hotelier or a proprietor registered under this Act;18 2 (s) “tax” means tax payable under this Act;19 2 (t) “turnover” in relation to any period means the aggregate of the amount of receipts of monetary considerations received orreceivable by a hotelier or a proprietor in respect of advertisements, luxuries or entertainments provided by him.20 2 (u) “Vat Act” means the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002).21 2 (2) All those expressions which are used but are not defined in this Act and are defined in Vat Act shall have the meaning assignedto them in Vat Act.223 Incidence of tax :i. Every hotelier or proprietor whose turnover during a period of twelve months immediately preceding the commencement of thisAct 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.ii. Every hotelier or proprietor to whom sub-section (1) does not apply, shall be liable to pay tax under this Act in respect of anyadvertisement, luxury or entertainment provided by him in Madhya Pradesh with effect from the date on which his turnover in ayear 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 inexcess of such limit, shall be taken into consideration.Related Rule 12 &Related Form No. XXII &XXIII

S.No.Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form2324254 Determination of liability to pay tax :(1)The Commissioner shall, in the prescribed manner, institute proceedings for the purpose of determining the liability of ahotelier or a proprietor to pay tax under this Act. Such liability shall be determined by an order and such determinationshall be made within a period of twelve months from the date of institution of such proceedings.(2)Notwithstanding anything contained in sub-section (2) of section 3, liability of a dealer to pay tax under this Act shall notbe determined from a date earlier than five years prior to -(i) the date of institution of proceedings under sub-section (1); or(ii) the date of validity of the registration certificate whichever is earlier.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 accordancewith 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 suchperson and the owner (including part-owner) shall jointly and severally be liable to pay the tax.6 (1) The tax payable by a (1) The tax payable by a (1) The tax payable by a (1) The tax payable by ahotelier or proprietor under hotelier or proprietor hotelier or proprietor hotelier or proprietorthis Act shall be charged at under this Act shall be under this Act shall be under this Act shall bethe following rates, namely : charged at the following charged at the following charged at the(a) In case of a hotelier, 10 rates, namely :rates, namely :following rates, namelypercent of the turnover; (b) In case of a proprietor, - (b) In case of a proprietor, - :(2) Where, in addition to thecharges for luxury provided(i) on luxuries, other thanthose provided in aii) on advertisements, 10 per(b) In case of a proprietor,-Rule 4 :- Initiation ofproceedingsdeterminationliability.forof(1) The proceeding fordetermination of liability ofa hotelier or proprietorunder sub-section (1) ofsection 4 shall be initiatedby issue of a notice inForm I.,(2) The orderdetermining the liability ofa hotelier or a proprietorunder sub-section (1) ofsection 4 shall be in FormII. A copy of such ordershall be served on thehotelier or proprietor, asthe case may be, withinthirty days from the date ofpassing that order.

S.No.Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ formin a hotel, service chargesare levied and appropriatedby the hotelier and not paidto the staff, then suchcharges shall be deemed tobe the part of the chargesfor luxury provided in theHotel.(3) The tax shall be levied andcollected at the ratespecified in clause (a) ofsub-section (1), on thecharges actually paid to thehotelier for such luxury.(4) The tax shall not be leviedand payable in respect ofthe turnover for supply offood and drinks, where theyare separately charged forand on the sale of which thehotelier or the proprietor isliable to pay tax under theMadhya Pradesh Vat Act,2002 (No. 20 of 2002).hotel, 10 per cent of theturnover;(3) The tax shall be leviedand collected at the ratespecified in clause (a) ofsub-section (1), on thecharges actually paid tothe hotelier for suchluxury.(4) The tax shall not belevied and payable inrespect of the turnoverfor supply of food anddrinks, where they areseparately charged forand on the sale of whichthe hotelier or theproprietor is liable topay tax under theMadhya Pradesh VatAct, 2002 (No. 20 of2002).cent of the turnover; (iii) on entertainment, 20per cent of theturnover.(3) The tax shall be leviedand collected at therate specified in clause(a) of sub-section (1),on the charges actuallypaid to the hotelier forsuch luxury.(4) The tax shall not belevied and payable inrespect of the turnoverfor supply of food anddrinks, where they areseparately charged forand on the sale ofwhich the hotelier orthe proprietor is liableto pay tax under theMadhya Pradesh VatAct, 2002 (No. 20 of2002).26277 Liability of firms as hoteliers or proprietor :Where a business is owned, managed or run by a firm, the firm and each of the partners of the firm shall jointly andseverally be liable to pay tax under this Act :Provided that where any partner retires from the firm he shall be liable to pay the tax, penalty, interest or any otheramount payable under this Act remaining unpaid at the time of his retirement, and any tax due up to the date of his retirement,even if assessment of tax, or levy of penalty or interest is made at a later date.8 Certain provisions of Vat Act to apply :Subject to the provisions of this Act and the rules made thereunder, the provisions of the Vat Act and the rules made,orders and notifications issued thereunder, including the provisions relating to returns, assessment, self-assessment,reassessment, payment and recovery of tax, accounts, detection and prevention of tax evasion, refund, appeal, revision,

S.No.Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form2829rectification, offences and penalties, and other miscellaneous matter shall mutatis mutandis apply to a hotelier or proprietor inrespect of tax, interest or penalty levied and payable under this Act as if these provisions were mutatis mutandis incorporated inthis Act, and it shall be deemed that the rules made and orders and notifications issued under those provisions were mutatis,mutandis made or issued under the relevant provisions as so incorporated in this Act.9 Assessment, collection, etc. of tax :Subject to the provisions of this Act and the rules made thereunder, the administration of this Act in so far as it relates tolevy, assessment and collection of tax from hoteliers or proprietors shall vest in the authorities specified in the Vat Act andaccordingly the authorities for the time being empowered to assess, reassess, collect and enforce the payment of tax under theVat Act shall assess, reassess, collect and enforce the payment of tax including interest or penalty payable by a hotelier or aproprietor under this Act as if the tax including interest or penalty payable by such hotelier or proprietor under this Act or underthe provisions of the Vat Act as made applicable under section 8 to hoteliers or proprietors in relation to tax levied under this Actis a tax or interest or penalty payable under that Act and for this purpose they may exercise all or any of the powers conferredupon them by or under that Act.10 Registration :(1) Every hotelier or proprietor liable to pay tax under this Act shall obtain registration certificate from the appropriateCommercial Tax Officer or any other Officer authorised by the Commissioner in this behalf in such manner and formas may be prescribed.(2) Every hotelier or proprietor required to obtain a registration certificate shall within sixty days from the date ofcommencement of this Act or if he was not carrying on business on that date shall within thirty days of his becomingliable to pay tax, apply for grant of a registration certificate.(3) Where a hotelier or proprietor required to obtain a registration certificate under sub-section (1) fails to apply for thesame within the time specified in sub-section (2), the appropriate Commercial Tax Officer or any other officer,authorised by the Commissioner in this behalf may, after giving him a reasonable opportunity of being heard, direct himto pay by way of penalty a sum not exceeding five thousand rupees, subject to a minimum of five hundred rupees.(4) A registration certificate granted on application made within the period specified in sub-section (2) shall be valid fromthe date of liability. A registration certificate granted on an application made after such period shall be valid from thedate of application.(5) Every hotelier who at the commencement of this Act holds a registration certificate under the provisions of the Actrepealed by this Act shall, on such commencement, be deemed for all purposes of this Act to be a hotelier registered andholding a registration certificate under this section.(6) The provisions of section 17 of the Vat Act and the rules made thereunder so far as they relate to the amendment andcancellation of registration certificates granted under Vat Act shall mutatis mutandis apply to the registrationcertificates granted under this section.Related Rule 16 &Related Form No. XXX &XXXI

S.No.30313233Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form11 Power to exempt :The State Government may, by notification, and subject to such restrictions and conditions as may be specified thereinexempts whether prospectively or retrospectively in whole or in part any hotelier / proprietor or class of hoteliers / proprietorfrom the payment of tax under this Act.12 Saving :Notwithstanding the repeal of the Madhya Pradesh Hotel Tatha Vas Grihon Me Vilas Vastuon Par Kar Adhiniyam, 1988(No. 13 of 1988) and the Madhya Pradesh Entertainments Duty and Advertisements Tax Act, 1936 (No. 30 of 1936) (hereinafterreferred to as the repealed Acts), the State Government may, by notification, exempt any hotelier / proprietor or class of hoteliers/ proprietors from the payment of tax under the repealed Acts for any period before the commencement of this Act and for thatpurpose it shall and shall always be deemed that the provisions of section 9 of Act No. 13 of 1988 or section 7 of the Act No. 30 of1936 have revived for the purpose of such exemption.13 Power to make rules :(1) The State Government may make rules to carry out the purposes of this Act.(2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules,prescribing -(a) the manner and form in which registration certificate shall be obtained under sub-section (1) of section 10;(b) the form in which the returns shall be filed;(c) the form and the manner in which and the period before which tax shall be paid;(d) the form in which the order of assessment shall be passed;(e) the form in which notice of demand shall be issued.(3) All rules made under this Section shall be laid on the table of the Legislative Assembly.14 Bar on Imposition of entertainment tax by any local authority :(1) Notwithstanding anything contained in any other enactment for the time being in force, no local authority shall on orafter the date of coming into force of this Act impose or recover a tax on or in respect of any entertainment with respectto period falling after such date.(2) The State Government shall pay to every local authority, which before the coming into force of this Act had imposed atax or duty in respect of entertainments, an annual grant-in-aid for such period and in accordance with such principlesas may be prescribed in this behalf.(3) Nothing in this section shall apply to the imposition of a show tax leviable by a local authority under any law for thetime being in force.Explanation - For purposes of this section “show tax” means a tax leviable on the proprietor of an entertainment in the form of afixed sum for each show or performance.

S.No.34Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form15 Repeal and savings :The Madhya Pradesh Hotel Tatha Vas Grihon Me Vilas Vastuon Par Kar Adhiniyam, 1988 (No. 13 of 1988) and theMadhya Pradesh Entertainments Duty and Advertisements Tax Act, 1936 (No. 30 of 1936) shall stand repealed on thedate of coming into force of this Act :Provided that -(i) such repeal shall not -(a) affect the previous operation of the Act No. 13 of 1988 and Act No. 30 of 1936 (hereinafter referred to as repealed Acts)so repealed or anything duly done or suffered thereunder; or(b) affect any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Acts; or(c) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against the repealed Acts; or(d) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability; andany such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty,forfeiture or punishment may be imposed, as if this Act has not been passed and the said Acts had not been repealed.(ii) Unless it is otherwise expressly provided, anything done or any action taken (including any appointment,notification, notice, order, rule, form, regulation or certificate) in the exercise of any power conferred by or under therepealed Acts shall, subject to the provisions of sub-clause (b) of clause (i), in so far as it is not inconsistent with theprovisions of this Act, continue to be in force and be deemed to have been done or taken in the exercise of thepowers conferred by or under the provisions of this Act as if this Act were in force on the date on which such thingwas done or action was taken unless and until it is superseded by or under this Act and all arrears of tax and otheramount due at the commencement of this Act may be recovered as if they had accrued under this Act.(iii) Any assessment, appeal, revision or other proceedings arising under the repealed Acts and the rules madethereunder and / or pending before an officer or authority duly empowered to make assessment or hear and decidesuch appeal, revision or other proceeding immediately preceding the commencement of this Act shall, on the date ofsuch commencement stand transferred to the officer or authority competent to make assessment or to hear anddecide appeal or revision or other proceedings under this Act and thereupon such assessment, shall be made orsuch appeal or revision or other proceeding shall be heard and decided within the period, if any, specified therefore,by such officer or authority in accordance with the provisions of the repealed Acts or the rules made thereunder asif they were the officer or authority duly empowered for the purpose under the repealed Acts.(iv) Notwithstanding anything contained in clause (i) any appeal, revision or other proceedings arising under therepealed Acts but preferred or initiated after the commencement of this Act, shall be heard and decided by theauthority competent to entertain any appeal, revision or any other proceedings in accordance with the provisions ofthis Act.

S.No.35Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form16 Power to remove difficulties :If any doubt or difficulty arises in giving effect to any of the provisions of this Act in consequence of the transition to thesaid provisions from the corresponding provisions of the Acts repealed by Section 15, the State Government may within two yearsfrom the date of commencement of this Act by order notified in the official Gazatte of the State make such provision notinconsistent with this Act as appear to be necessary or expedient for removing the doubt or difficulty.Notification under Section 11 of M.P. Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011 Monetaryconsideration up to rupees thirty for admission to an entertainment in a cinema hall exempted fromentertainment tax.FA 3-13-2011-1-V (23) Dated 1st April 2011 - In exercise of the powers conferred by Section 11 of the MadhyaPradesh Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011 (No. 11 of 2011), (hereinafter referred to as theAct), the State Government, hereby, exempts the class of proprietors specified in column (1) of the Table below frompayment of tax under the said Act to the extent specified in column (2), subject to the restrictions and conditions specifiedin column (3) of the said Table :Class ofProprietorsProprietors registeredunder the Act.Extent ofexemptionRestrictions and conditions subjectto which exemption is granted(1) (2) (3)Partly so as to reduce the rate of taxto zero percent under sub-clause (iii)of clause (b) of sub-section (1) ofSection 6 of the ActThe exemption shall be available inrespect of entertainment providedin a cinema hall, wherein monetaryconsideration for admission is notmore than rupees thirty.Disclaimer :- Although Every efforts has been made to insure that this Gist is free from errors or omissions but we are notresponsible for any kind of Loss or damages to any one on account of any error or omissions which might have occurred.

S.No.Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form

S.No.Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ formSNo1RuleRule5 TO11Related toHotelier5. Maintenanceof accountsby a hotelier.(1) Everyregisteredhotelier shallmaintain-(a) Information inForm III ofresidentialaccommodation and thetariff thereforin respect ofhis hotel.(b) Dailyaccount inForm IV ofoccupationof residentialaccommodation in hishotel andcollection oftax therefor,and(c) Monthlyabstract inForm V ofcollectionand paymentof tax.Luxury Advertisement Entertainment Related forms10. Maintenance ofaccounts by aproprietor of Luxuries.(1) Every registeredproprietor providingservices and facilitiesin a Marriage Halland catering servicesshall maintain-(a) Daily account inForm XVIII of detailsof luxury providedand the chargetherefor.(b) Monthly abstract inForm XIX of collectionand payment of tax.(2) The registeredproprietor shallmaintain a separatebound register for eachof the Forms specifiedin sub-rule (1).11. Maintenance of accountsby a proprietor in relation toadvertisements exhibited.(1) Every registered proprietorin relation toadvertisements exhibitedshall maintain -(a) Daily account in Form XXof details of advertisementsexhibited and the chargetherefor.(b) Monthly abstract in FormXXI of collection andpayment of tax.(2) The registered proprietorshall maintain a separatebound register for each ofthe Forms specified in subrule(1).6. Maintenance of accounts by a proprietor ofCinema Hall.(1) Every registered proprietor of Cinema Hall shallmaintain -(a) Information in Form VI of seating capacity andthe charge therefor;(b) Daily account in Form VII of occupancy andcollection of tax; and(c) Monthly abstract in Form VIII of collection andpayment of tax.(2) The registered proprietor shall maintain a separatebound register for each of the Forms specified insub-rule (1)-7. Maintenance of accounts by a proprietor ofCable service.(1) Every registered proprietor of Cable service shallprepare a subscriber’s card in Form IX induplicate. The first copy thereof shall be issuedto the subscriber and the second copy shall beretained by the proprietor for his record.(2) Every registered proprietor of Cable service shallmaintain -(a) a register in Form X of details of subscriber,service provider and the charge therefor.(b) Monthly abstract in Form XI of collection andpayment of tax.(3) The registered proprietor shall maintain aseparate bound register for each of the Formsspecified in sub-rule (2).Form No. II,III, IV & V forRule 5Form No. VI,VII & VII forRule 6Form No. IX,X & XI forRule 7Form No. IX,XII, XIII &XIV for Rule8Form No. XV,XVI & XVIIfor Rule 9Form No.XVIII & XIXfor Rule 10Form No. XX& XXI forRule 11

S.No.Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form(2) The registeredhotelier shallmaintain aseparateboundregister foreach of theFormsspecified insub-rule (1)-8. Maintenance of accounts by a proprietor ofDTH service.(1) Every registered proprietor of DTH service shallprepare a subscriber’s card in Form IX induplicate. The first copy thereof shall be issuedto the subscriber and the second copy shall beretained by the proprietor for his record.(2) The registered proprietor shall send informationin Form XII to the appropriate Commercial TaxOfficer or any other officer authorised by theCommissioner in this behalf within whosejurisdiction his place of business is situated,along with the first quarterly return under theAct. In case of any change in the information,the registered proprietor shall send revisedinformation in Form XII to the appropriateCommercial Tax Officer or any other officerauthorised by the Commissioner in this behalfwithin whose jurisdiction his place of business issituated within 30 days of the change.(3) Every registered proprietor of DTH service shallmaintain -(a) a register in Form XIII of details of subscriber,service provider and the charge therefor.(b) Monthly abstract in Form XIV of collection andpayment of tax.(4) The registered proprietor shall maintain aseparate bound register for each of the Formsspecified in sub-rule (3).9. Maintenance of accounts by proprietor ofTelecom Service.(1) The registered proprietor shall send informationin Form XV to the appropriate Commercial Tax

S.No.Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form2Rule123 Rule13Officer or any other officer authorised by theCommissioner in this behalf within whosejurisdiction his place of business is situated,along with the first quarterly return under theAct. In case of any change in the information,the registered proprietor shall send revisedinformation in Form XV to the appropriateCommercial Tax Officer or any other officerauthorised by the Commissioner in this behalfwithin whose jurisdiction his place of business issituated within 30 days of the change.(2) Every registered proprietor of Telecom serviceshall maintain -(a) a register in Form XVI of details of subscriber,service provider and the charge therefor.(b) Monthly abstract in Form XVII of collection andpayment of tax.(3) The registered proprietor shall maintain a separatebound register for each of the Forms specified insub-rule (2).Furnishing of returns.(1) Every registered hotelier or proprietor liable to pay tax under section 3 of the Act shall furnish to the appropriate Commercial TaxOfficer or any other officer authorised by the Commissioner in this behalf within whose jurisdiction his place of business issituated, a return in Form XXII for every quarter of the year within ten days of the expiry of such quarter. The return shall beaccompanied 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 lastday of the quarter in which the Act comes into force shall be furnished within fifteen days of the expiry of the said quarter.(2) In case of electronic filing of return, the verification of return shall be in Form XXIII.Payment of tax.(1) The tax payable under the Act shall be paid by challan, -(i) in form XXIV into a Government treasury under the head “0023-Hotel Receipt Tax 101 Collection from Hotels which arecompanies/102 collection from Hotels which are not companies-800-other receipts”, in case of a hotelier, andForm No.XXII & XXIIIfor Rule 12Form No.XXIV, XXV,XXVI & XXVIIfor Rule 13

S.No.Sec. Related to Hotelier Luxury Advertisement Entertainment Rule/ form4 Rule145 Rule156 Rule167 Rule17(ii) in Form XXVI into a Government treasury under the head “0045-other tax and duty on goods and services-101 entertainmenttax-105 luxury tax-111 tax on advertisement exhibited in cinema theatres-800-other receipts”, in case of a proprietor.(2) The e-receipt for payment through internet by a hotelier or a proprietor shall be in Form XXV and Form XXVII respectively.Form of order of assessment.The order of assessment and/or penalty shall be in Form XXVIII.Form of notice of demand.The notice of demand shall be in Form XXIX.Grant of registration certificate.(1) An application for obtaining a registration certificate under sub-section (1) of section 10 of the Act shall be made in Form XXX.(2) A hotelier having places of business within the jurisdiction of more than one Commercial Tax Officer or any other officerauthorised by the Commissioner in this behalf shall make an application for grant of registration certificate separately to eachsuch Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf in respect of each such places ofbusiness.(3) (a) On receipt of an application for grant of registration certificate, such Commercial Tax Officer or any other officer authorisedby the Commissioner in this behalf shall, if, he is satisfied that the application is in order, and the necessary particulars havebeen furnished, grant to the hotelier or the proprietor, as the case may be, a registration Certificate in Form XXXI.(b) If such Commercial Tax Officer of any other officer authorised by the Commissioner in this behalf finds that the application isnot in order or that all necessary particulars have not been furnished he shall direct to furnish such additional informationas may be considered necessary. After considering the additional information such Commercial Tax Officer or any otherofficer authorised by the Commissioner in this behalf shall grant to the Hotelier or the proprietor, as the case may be, aregistration certificate in Form XXXI.Repeal.The Madhya Pradesh Hotel Tatha Vas Grihon Me Vilas Vastuon Par Kar Niyam, 1988, the Madhya Pradesh Entertainments Dutyand Advertisement Tax Rules, 1942, the Madhya Pradesh Cable Television Network (Exhibition) Rules, 1999 and the MadhyaPradesh Ke Cinemagharon Ke Sudhar Evam Adhunikikaran Ke Liye Protsahan Yojna Niyam, 2006 are hereby repealed :Provided that such repeal shall not affect the previous operation of the said rules or anything done or any action taken thereunder.Form No.XXVIII forRule 14Form No.XXIX for Rule15Form No.XXX & XXXIfor Rule 16