In recent years, model based controllers have proved a successful control strategy for analysing the performance of non-linear systems. The present study focuses on the conical tank system. If compared to the cylindrical tank system, the conical tank system has highly non-linear due to variation in cross sectional area with change in shape. In many process industries like Chemical industries, Petroleum industries, Paper industries, Water treatment plants, Fermentation industries etc.., it is preferred to have conical tank system because, it can offer more advantages than cylindrical tank system and spherical tank system such as minimum product losses, inexpensive etc... In the proposed work, modeling strategy is intended to provide a simple description of a peculiar structure of the non-interacting conical tank system. A model based controller of Internal Model Controller (IMC) is designed which can control the liquid level in the system at desired setpoint. Consequently, they can provide better output performance which can be measured in terms of overshoot, setpoint tracking and settling time when compared to conventional PID controller.