Section 45(2) in The M.P. Vanijyik Kar Adhiniyam, 1994
(2)If upon any information which has come into its possession the Committee has reason to believe that any dealer has evaded payment of tax or is indulging in evasion of tax under this Act or under the Act repealed by this Act, it may draw its report in the matter and sent it to the Commissioner to investigate into the tax evasion by such dealer.[(2-A) In emergent cases, if the Commissioner has reason to suspect that any dealer is attempting to evade payment of any tax, he may, for reasons to be recorded in writing, proceed to investigate into the tax evasion by such dealer.] [Inserted by Section 4 of MP Commercial Tax (Amendment) Act, 2000 (No. 8 of 2000), w.e.f. 15-3-2000.]
