Section 38(5) in The M.P. Vanijyik Kar Adhiniyam, 1994
(5)Where a person on whom a notice is served under sub-section (1) proves to the satisfaction of the officer who issued the notice that the sum demanded or any part thereof was not due to the dealer or person or that he did not hold any money for or on account of the dealer or person, at the time the notice was served on him, then nothing contained in this Section shall be deemed to require such person to pay into the Government treasury any such money or part thereof, as the case may be.
