The Madhya Pradesh Ease of Doing Business Act, 2026

1. (1) This Act may be called the Madhya Pradesh Ease of Doing Business Act, 2026.
2. (2) It shall extend to the industrial areas in the State of Madhya Pradesh, as may be notified.
3. (3) It shall come into force on such date, as the Government shall, by notification in the official Gazette, appoint.

In this Act, unless the context otherwise requires, -

1. (a) "Applicant" means an enterprise or person duly authorised by an enterprise to submit an application on behalf of such enterprise;
2. (b) "Application" means a request submitted by an applicant through the Single Window System for obtaining any clearance under this Act;
3. (c) "Applicable Acts" means any Central Act or State Act and includes the rules, regulations, notifications or orders made or issued thereunder, governing the grant, processing, renewal, modification, suspension or cancellation of any clearance;
4. (d) "Bhumiswami Rights" means the rights of a Bhumiswami under the provisions of the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959);
5. (e) "Building Rules" means the Madhya Pradesh State Industrial Land and Building Management Rules issued under this Act and as amended from time to time;
6. (f) "Certificate of Establishment" means the certificate issued through the Single Window System under section 8;
7. (g) "Clearances" means approvals, consents, permissions, registrations, enrolments, licences, allotments, no-objection certificates, periodic renewals or any other authorisation required under any applicable Act;
8. (h) "Commercial Production" means the date, on which an enterprise issues its first supply invoice for goods manufactured or services rendered;
   • (i) "Competent Authority" means any designated officer of a department of the Government or a Local Authority, Statutory Body, State owned Corporation, or Other Authority constituted under or established by any State Law, which is entrusted with the powers to grant or issue clearances to an enterprise;
9. (j) "District Investment Facilitation Committee (DIFC)" means the District Investment Facilitation Committee constituted under section 4;
10. (k) "Enterprise" means any unit engaged in manufacturing, processing, services or any other business or commercial activity;
11. (l) "Government" means the Government of Madhya Pradesh;
12. (m) "Green Category" means the category of industries or activities classified as Green Category by the Madhya Pradesh Pollution Control Board, in accordance with the guidelines issued by the Central Pollution Control Board, as amended from time to time;
13. (n) "Industrial Area" means any industrial area, industrial park, industrial estate, special investment region, industrial cluster or any other area notified by the Government for industrial development and includes such areas developed, managed, transferred or administered by the Government, its departments, authorities or State owned Corporations authorised by the Government;
14. (o) "Industrial Land" means any land or plot allotted, leased, transferred or otherwise held by an enterprise in an industrial area for industrial purposes and includes any building, structure, premises or any part thereof constructed thereon;
15. (p) "Intention to Invest" means a proposal submitted under section 10;
16. (q) "Investor" means any person, firm, society, company or any other institution proposing to invest in the State;
17. (r) "Madhya Pradesh Industrial Development Corporation Limited (MPIDC)" means the wholly owned company of the Government, registered as 'MP Industrial Development Corporation Limited' under the Companies Act, 2013 (18 of 2013), having its headquarter at Bhopal, Madhya Pradesh; "State Nodal Agency" means the agency designated under section 5;
18. (t) "Notification" means a notification published in the Madhya Pradesh Gazette and the word 'notified' shall be construed accordingly;
19. (u) "Prescribed" means prescribed by the rules made under this Act;
    • (v) "Single Window System" means the digital platform established under section 11 for submission, processing, tracking and monitoring of applications and grievances;
20. (w) "State" means the State of Madhya Pradesh;
    • (x) "State Investment Facilitation Committee" means the State Investment Facilitation Committee constituted under section 3;
21. (y) "Time limit" means the period notified under the Madhya Pradesh Lok Sewaon Ki Pradan Ki Guarantee Act, 2010 (No. 24 of 2010) for the disposal of a clearance;
22. (z) "White Category" means the category of industries or activities classified as White Category by the Madhya Pradesh Pollution Control Board in accordance with the guidelines issued by the Central Pollution Control Board, as amended from time to time.

The Government shall notify State Investment Facilitation Committee, headed by the Chief Secretary, Government of Madhya Pradesh.

District Investment Facilitation Committee The Government shall notify District Investment Facilitation Committee (DIFC), headed by the District Collector.

State Nodal Agency

1. (1) For setting up new enterprises or expansion of an existing enterprise, MP Industrial Development Corporation Limited (MPIDC) shall be the State Nodal Agency for the purpose of this Act, unless the Government by notification, authorises any other entity also as the State Nodal Agency: Provided that the Government may also notify any other authority as a State Nodal Agency, for any industrial area within the State and may specify such powers and functions of such agency, as may be necessary.
2. (2) An Ease of Doing Business Secretariat may be established for the purposes of facilitation, monitoring, coordination and operational support under this Act, which shall function under the control and supervision of the State Nodal Agency and may serve one or more State Nodal Agencies.

1. (1) The State Nodal Agency designated under Section 5 shall act as the single point of contact for enterprises for disposal of clearances and shall exercise such functions, as specified in Schedule III.
2. (2) The powers and functions of the State Nodal Agency under this Act, shall be in addition to and not in derogation of, the powers and functions otherwise vested in it under any other law for the time being in force.

Every Department shall, within six months from the date of notification of this Act, delegate its powers for the disposal of the clearances specified in Schedule IV to the State Nodal Agency. Where such delegation is not permissible under the applicable Act, the concerned department shall, within the said period, designate or depute a Competent Authority to the State Nodal Agency, for the disposal of such clearances.

Certificate of Establishment

1. (1) An enterprise falling under the White or Green Category may furnish, a self-declaration, through the Single Window System, in such form and manner, as may be prescribed, in respect of the clearances specified in Schedule V and shall, immediately upon submission of such self-declaration, be issued a 'Certificate of Establishment' authorising it to commence construction and other activities incidental to the establishment of such unit.
2. (2) The Certificate of Establishment shall remain valid for a period of three years from the date of its issuance, within which the enterprise shall obtain all applicable statutory clearances, including the clearances specified in Schedule V.
3. (3) Upon obtaining clearances under sub-section (2), an enterprise falling under White or Green Category may commence operations on the basis of a fresh self-declaration submitted through the Single Window System.
4. (4) An enterprise referred to in sub-section (1) shall be exempted from inspections for a period of three years from the date of issuance of the Certificate of Establishment and upon commencement of operations under sub-section (3), for a further period of two years, subject to compliance with the conditions under the Applicable Acts: Provided that nothing contained in this sub-section shall prevent the Competent Authority from carrying out an inspection, where such inspection is necessary in the interest of public health, public safety, environmental protection or national security.
5. (5) The Government may, by notification, specify additional categories of enterprises or clearances, eligible for the benefits provided under this section.
6. (6) Nothing contained in this section shall exempt any enterprise from compliance with any Central Law.

1. (1) Every enterprise submitting a self-declaration under this Chapter shall furnish true and complete information and shall not make any false or misleading statement or suppress any material fact.
2. (2) Every enterprise availing the benefit under this Chapter shall comply with the applicable provisions of the law governing the establishment, construction and operation of such enterprise.
3. (3) Where an enterprise has obtained any benefit under this Chapter by furnishing false or misleading information or suppressing any material fact, the State Nodal Agency may, after giving the enterprise an opportunity of being heard, withdraw such benefit, without prejudice to any other action under the applicable Acts.

1. (1) Any person intending to establish or expand an enterprise may voluntarily submit an Intention to Invest to the State Nodal Agency, in such form and manner, as may be prescribed.
2. (2) An Intention to Invest shall be non-binding and shall neither constitute an application nor confer any right or obligation under this Act.

1. (1) Every application for a clearance under this Act shall be submitted through the Single Window System, in such form and manner, as may be prescribed.
2. (2) The State Nodal Agency shall establish and maintain the Single Window System for receipt, processing and disposal of applications submitted through a combined application form, as prescribed.

1. (1) Every application shall be processed and disposed of within the specified time limit.
2. (2) The Competent Authority may require additional information for the disposal of an application, however, any such requisition shall be made only once and within seven days from the date of receipt of the application.

1. (1) Where an application is not disposed of within the time limit, it shall stand automatically escalated to the next higher authority in the concerned Department, in such manner, as may be prescribed.
2. (2) Nothing contained in this Act shall affect any appeal, revision or other remedy available under the Applicable Acts.

An enterprise may, on the basis of an intimation to the Competent Authority:

1. (i) transfer, re-assign or sub-lease any industrial land;
2. (ii) subdivide, split, amalgamate, pool, with other allottees, their Industrial land;
3. (iii) transfer its enterprise to an affiliate, subsidiary, joint venture or any other successor entity; and
4. (iv) change of land use subject to permissibility, as may be prescribed.

An enterprise may be permitted to get its Leasehold rights over industrial land converted into Bhumiswami rights (freehold).

Every transaction or activity under Sections 14 and 15 shall be subject to such premium, fees, charges and such other conditions, as may be prescribed under Building Rules.

1. (1) The Government, may, in industrial areas,-
   • (i) prescribe industry-friendly development norms, including floor area ratio, setbacks, ground coverage, plot sizes, parking, height restrictions and such other development parameters, particularly for micro, small and medium enterprises;
   • (ii) permit Economically Weaker Sections or low cost housing for workers, potential workers and economically weaker sections and promote the concept of Walk-to-Work within industrial areas; and
   • (iii) provide, develop, operate or maintain, either by itself or through Public-Private Partnership, common infrastructure and services, including utilities, logistics, fire safety infrastructure (including public fire hydrants), common effluent treatment systems, worker safety, welfare, crèches and such other facilities, as may be prescribed and recover such fees or user charges, as may be prescribed.
2. (2) Industrial establishments situated outside industrial areas may establish or utilise common infrastructure and services, including fire safety, common effluent treatment, worker safety and welfare, by pooling their resources.

The State and District Investment Facilitation Committee constituted under Section 3 and 4 shall facilitate, coordinate and assist in the resolution of issues, inter-departmental coordination, investor grievances and investment projects.

1. (1) Any enterprise aggrieved during its lifecycle or face any difficulty may submit its grievance through the Single Window System.
2. (2) The State Nodal Agency shall monitor and review the grievances submitted and shall facilitate their resolution through coordination with the concerned Departments and Competent Authorities.

Where any Competent Authority, officer, employee of State Nodal Agency fails to process, dispose of any clearance, within the time limits, such authority, officer, employee shall be liable for imposition of penalty in accordance with the provisions of the Madhya Pradesh Lok Sewaon Ki Pradan Ki Guarantee Act, 2010 (No. 24 of 2010) and the rules made thereunder.

The provisions of this Act shall, as far as possible, be construed in harmony with the provisions of any other State law for the time being in force.

Power to remove difficulties

1. (1) If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as may appear necessary or expedient for removing the difficulty: Provided that no such order shall be made after the expiry of two years, from the date of commencement of this Act.
2. (2) Every order made under this section shall, as soon as may be after it is made, be laid before the State Legislature.

The Government may, from time to time, issue such general or special directions, not inconsistent with the provisions of this Act, as may be considered necessary or expedient for carrying out the purposes of this Act.

1. (1) The Government may, by notification published in the Official Gazette, make rules for carrying out the provisions of this Act.
2. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-
   • (i) the form and manner for furnishing self-declarations, Intention to Invest, applications, Combined Application Forms and other documents under Sections 8, 10 and 11;
   • (ii) the manner of automatic escalation of applications under sub-section (1) of Section 13;
   • (iii) the conditions and manner governing matters under Chapter VI;
   • (iv) the powers, functions and manner of facilitation by the State Investment Facilitation Committee and District Investment Facilitation Committee under Section 18;
   • (v) the manner of submission, acknowledgement, monitoring, facilitation, coordination, disposal and communication of investor grievances under Section 19;
   • (vi) any other matter which is to be or may be, prescribed or in respect of which provisions are to be or may be made by rules.
3. (3) Every rule made under this Act shall be laid, as soon as may be after it is made, before the State Legislature.

1. (1) The Government may, by notification published in the Official Gazette, add to, omit from, amend, vary or modify any Schedule to this Act and upon publication of such notification, the Schedule shall stand amended accordingly.
2. (2) Every schedule made under this section shall, as soon as may be after it is made, be laid before the State Legislature.

No suit, prosecution or other legal proceeding shall lie against the Government, any Committee constituted under this Act, the State Nodal Agency, any Competent Authority, the Ease of Doing Business Secretariat or any officer, employee or member thereof, in respect of anything, which is done or intended to be done in good faith in pursuance of this Act or any rule, notification, order or direction made or issued thereunder.

1. (1) On and from the date of commencement of this Act, the following enactments shall stand repealed, namely:-
   • (i) the Madhya Pradesh Investment Facilitation Act, 2008 (No. 21 of 2008); and
   • (ii) the Madhya Pradesh Udyogon Ki Sthapna Evam Parichalan Ka Saralikaran Adhiniyam, 2023 (No. 13 of 2023).
2. (2) Notwithstanding such repeal, anything done or any action taken, including any right, privilege, obligation, liability, approval, clearance, permission, registration, licence, certificate, exemption, concession, incentive, notification, order or direction issued, any proceedings or applications pending or any other matter arising under the repealed enactments, shall, insofar as it is not inconsistent with the provisions of this Act, be deemed to have been done or take under the corresponding provisions of this Act and shall continue to remain in force until modified, superseded or otherwise dealt with in accordance with this Act. Explanation. For the removal of doubts, it is hereby declared that any approval, clearance, permission, registration, allotment, lease, exemption, concession or incentive granted under either of the repealed enactments and subsisting immediately before the commencement of this Act, shall not be rendered invalid or require fresh approval solely by reason of such repeal.

A. Composition- 1. Chief Secretary, Government of Madhya Pradesh - Chairperson 2. Secretary In-charge, Department of Industrial Policy & Investment Promotion - Member-Convener 3. Secretary In-charge, Finance Department - Member 4. Secretary In-charge, Revenue Department - Member 5. Secretary In-charge, Urban Development and Housing Department - Member 6. Secretary In-charge, Energy Department - Member 7. Secretary In-charge, Labour Department - Member 8. Secretary In-charge, Environment Department - Member 9. Secretary In-charge, MSME Department - Member 10. Secretary In-charge, Madhya Pradesh Pollution Control Board - Member 11. Secretary In-charge, Home Department - Member 12. Such other Secretaries, Heads of Departments, officers, representatives of Government agencies or domain experts as may be nominated or notified by the Government from time to time - Member. B. Powers & Functions- The State Investment Facilitation Committee shall exercise the following powers and perform the following functions, namely:- (i) provide policy guidance and strategic oversight for the implementation of this Act; (ii) review and monitor investment facilitation, implementation of this Act and the performance of the Single Window System; (iii) issue such directions or recommendations, consistent with the Applicable Acts, as may be necessary for the effective implementation of this Act; (iv) consider policy and inter-departmental matters relating to industrial development and investment facilitation, and meet at least once every quarter; and (v) exercise such other powers and perform such other functions as may be prescribed by the Government;

A. Composition- 1. Collector of the District - Chairperson 2. General Manager, District Trade and Industries Centre/ Executive Director, Madhya Pradesh Industrial Development Corporation Limited Member-Convener* 3. Superintendent Engineer/Executive Engineer, Electricity Distribution Company - Member 4. Representative of Madhya Pradesh Pollution Control Board - Member 5. District Labour Officer - Member 6. Executive Engineer, Public Health Engineering Department - Member 7. Chief Municipal Officer/Commissioner of concerned Urban Local Body - Member 8. District Officer, Weights & Measures - Member 9. Deputy Director, Industrial Health and Safety/Inspector of Factories - Member 10. Fire Officer or representative - Member 11. Such other officers or representatives of Departments, agencies, local bodies or service providers as may be nominated or notified by the Government from time to time - Member. *In districts where a Regional Office of Madhya Pradesh Industrial Development Corporation Limited is established, the Executive Director of the concerned Regional Office of Madhya Pradesh Industrial Development Corporation Limited shall act as the Member-Convener of the Committee. B. Powers and Functions- The District Investment Facilitation Committee shall exercise the following powers and perform the following functions, namely:- (i) review, monitor and facilitate the processing and timely disposal of applications submitted through the Single Window System; (ii) facilitate the establishment, operation and expansion of enterprises by coordinating with Competent Authorities, district authorities, local bodies and other stakeholders; (iii) review the progress of investment projects, resolve implementation bottlenecks and monitor grievances relating thereto; (iv) invite any Competent Authority, officer or domain expert as a special invitee for its deliberations and exercise such other powers and perform such other functions as may be prescribed; and (v) meet at such intervals as may be necessary, but not less than once every month.

The State Nodal Agency designated under section 5 shall exercise the following powers and perform the following functions, namely:- (i) receive, process, facilitate and dispose of applications for clearances submitted through the Single Window System or integrated departmental portals; (ii) facilitate enterprises and coordinate with Departments, Competent Authorities, local bodies and other agencies for effective implementation of this Act; (iii) monitor investment projects, applications and grievances, and facilitate resolution of bottlenecks; (iv) call for such information, records, returns or reports as may be necessary for carrying out the purposes of this Act; (v) review the regulatory framework and recommend regulatory, institutional and process reforms, including inclusion or exclusion of clearances under this Act; (vi) monitor and publish the Turn Around Time for grant of clearances and commencement of construction and operations through the Single Window System, analyse queries, delays and rejections, and recommend measures for simplification, reduction of turnaround time and continuous improvement of service delivery. (vii) engage agencies or service providers including from private sectors for investor facilitation, coordination and support under this Act; and (viii) perform such other functions as may be assigned by the Government under this Act.

S.no Name of Service Name of Department (1) (2) (3) 1. Society Registration Department of Industrial Policy & Investment Promotion 2. Partnership Firm Registration Department of Industrial Policy & Investment Promotion 3. Co-operative Society Registration Cooperative Department 4. Change of Land Use (Diversion) Revenue Department 5. Certificate for Non-Availability of Water Public Health Engineering Department 6. IT Unit Certificate Science and Technology Department 7. Industrial Land Allotment Department of Industrial Policy & Investment Promotion 8. Building Plan Approval in Industrial Areas Department of Industrial Policy & Investment Promotion 9. Water Connection in Industrial Areas Department of Industrial Policy & Investment Promotion 10. Modification of Building Plan in Industrial Area Department of Industrial Policy & Investment Promotion 11. Building Plan Approval Urban Development and Housing Department 12. Fire Plan Approval Urban Development and Housing Department 13. Trade Licence for Industrial/Commercial Establishments Urban Development and Housing Department 14. Signage Licence Urban Development and Housing Departmernt 15. Certificate for Lift Installation Urban Development and Housing Department 16. Consent to Establish - White Category Environment Department 17. Consent to Establish - Green Category Environment Department 18. Consent to Establish-Orange-Category Environment Department 19. Consent to Establish-Red Category Environment Department 20. Consent to Operate-White Category Environment Department 21. Consent to Operate-Green Category Environment Department 22. Consent to Operate-Orange Category Environment Department 23. Consent to Operate-Red Category Environment Department 24. Renewal of Consent to Operate-White Category Environment Department 25. Renewal of Consent to Operate-Green Category Environment Department 26. Renewal of Consent to Operate-Orange Category Environment Department 27. Renewal of Consent to Operate-Red Category Environment Department 28. Authorisation under Hazardous Waste Management Rules. Environment Department 29. Authorisation under Solid Waste Management Rules. Environment Department 30. Authorisation under Construction and Demolition Waste Rules. Environment Department 31. Authorisation under Bio-Medical Waste Management Rules. Environment Department 32. Approval of Electrical Infrastructure Estimates Energy Department 33. DG Set Drawing Approval (100-500 KVA) Energy Department 34. DG Set Inspection Approval (100-500 KVA) Energy Department 35. DG Set Drawing Approval (500-5000 KVA) Energy Department 36. DG Set Inspection Approval (500-5000 KVA) Energy Department 37. DG Set Drawing Approval (Above 5000 KVA) Energy Department 38. DG Set Inspection Approval (Above 5000 KVA) Energy Department 39. Grid Connectivity Approval for Solar and Wind Power Producers. Energy Department 40. Electrical Safety Certificates Energy Department 41. Registration under Shops and Establishments Act Labour Department 42. Contractor Licence under Contract Labour Act Labour Department 43. Registration of Principal Employer under Contract Labour Act. Labour Department 44. Factory Plan Approval Labour Department 45. Factory Licence Labour Department 46. Licence under Inter-State Migrant Workmen Act Labour Department 47. Registration under Motor Transport Workers Act Labour Department 48. Registration of Building and Other Construction Workers. Labour Department 49. Boiler Registration Department of Industrial Policy & Investment Promotion 50. Permission for Transfer of Boiler Department of Industrial Policy & Investment Promotion 51. Approval for Manufacturing of Boilers Department of Industrial Policy & Investment Promotion 52. Registration of Boiler Manufacturer Department of Industrial Policy & Investment Promotion 53. Registration of Boiler Repairer Department of Industrial Policy & Investment Promotion 54. Registration of Boiler Erector Department of Industrial Policy & Investment Promotion 55. Application for new manufacturer licence Food and Civil Supplies and Consumer Protection Department 56. Application for renewal of manufacturer licence Food and Civil Supplies and Consumer Protection Department 57. New dealer licence Food and Civil Supplies and Consumer Protection Department 58. Renewal of dealer licence Food and Civil Supplies and Consumer Protection Department 59. New repairer licence Food and Civil Supplies and Consumer Protection Department 60. Renewal of repairer licence Food and Civil Supplies and Consumer Protection Department 61. Registration of Manufacturer/Importer/Packer of Package items Food and Civil Supplies and Consumer Protection Department 62. Original Stamping of Weighing & Measuring Instruments (Such Weighing Instruments Which are brought to Office or Camp). Food and Civil Supplies and Consumer Protection Department 63. Original Stamping of Weighing & Measuring Instruments (Weighing Instruments Which should not be removed from their Place). Food and Civil Supplies and Consumer Protection Department 64. Original Stamping of Petrol/Diesel Dispensing Pump Food and Civil Supplies and Consumer Protection Department 65. Original Stamping of Flow Meter Food and Civil Supplies and Consumer Protection Department 66. Original Stamping of CNG/LPG Dispensing Pump Food and Civil Supplies and Consumer Protection Department 67. Original Stamping of Storage Tank Food and Civil Supplies and Consumer Protection Department 68. Re-verification of Weighing & Measuring Instruments (Such Weighing Instruments Which are brought to Office or Camp) Food and Civil Supplies and Consumer Protection Department 69. Re-verification of Weighing & Measuring Instruments (Weighing Instruments Which Should not be removed from their Place) Food and Civil Supplies and Consumer Protection Department 70. Re-verification of Petrol/ Diesel Dispensing Pump Food and Civil Supplies and Consumer Protection Department 71. Re-verification of Flow Meter Food and Civil Supplies and Consumer Protection Department 72. Re-verification of CNG/LPG Dispensing Pump Food and Civil Supplies and Consumer Protection Department 73. Re-verification of Storage Tank Food and Civil Supplies and Consumer Protection Department 74. Warehousing License (Food Grains) Food and Civil Supplies and Consumer Protection Department 75. Employee Profession Tax Registration Commercial Tax Department 76. Employer Profession Tax Registration Commercial Tax Department

Sl.No. Name of Service Department (1) (2) (3) 1. Building Plan Approval in Industrial Areas Department of Industrial Policy & Investment Promotion 2. Modification of Building Plan in Industrial Area Department of Industrial Policy & Investment Promotion 3. Trade Licence for Industrial/Commercial Establishments Urban Development and Housing 4. Consent to Establish-White Category Environment Department 5. Consent to Establish-Green Category Environment Department 6. Consent to Operate-White Category Environment Department 7. Consent to Operate-Green Category Environment Department 8. Registration under Shops and Establishments Act Labour Department 9. Contractor Licence under Contract Labour Act Labour Department 10. Registration of Principal Employer under Contract Labour Act Labour Department 11. Factory Plan Approval Labour Department 12. Licence under Inter-State Migrant Workmen Act Labour Department 13. Registration under Motor Transport Workers Act Labour Department 14. Registration of Building and Other Construction Workers Labour Department 15. Boiler Registration Department of Industrial Policy & Investment Promotion 16. Permission for Transfer of Boiler Department of Industrial Policy & Investment Promotion 17. Approval for Manufacturing of Boilers Department of Industrial Policy & Investment Promotion 18. Registration of Boiler Manufacturer Department of Industrial Policy & Investment Promotion 19. Registration of Boiler Repairer Department of Industrial Policy & Investment Promotion 20. Registration of Boiler Erector Department of Industrial Policy & Investment Promotion 21. Registration of Manufacturer/Importers/Packer of Packaged Items Food and Civil Supplies and Consumer Protection Department 22. Employee Profession Tax Registration Commercial Tax Department 23. Employer Profession Tax Registration Commercial Tax Department