Section 48(1) in The M.P. Vanijyik Kar Niyam, 1995
(1)Where-(a)a registered dealer has rendered himself liable to tax and penalty under Section 21; or(b)a dealer has failed to comply with a notice issued under sub- section (1) of Section 26; or(c)a registered dealer has failed without sufficient cause, to furnish prescribed returns for any period by the prescribed date as required by sub-section (1) of Section 26; or(d)a registered dealer has rendered himself liable to a best judgement assessment under clause (a) or (b) of sub-section (5) of Section 27; or(e)a dealer has rendered himself liable to best judgement assessment under sub-section (6) or sub-section (7) of Section 27; or(f)a dealer being liable to pay tax, has wilfully failed to apply for registration; or(g)the sale or purchase of goods by a dealer during any period has been under assessed or has escaped assessment or has been assessed at a lower rate or any deduction has been wrongly made therefrom or a set-off has been wrongly allowed within the meaning of sub-section (1) of Section 28, or sub-section (1) of Section 29, as the case may be; or(h)a dealer has concealed his turnover of sales or purchase in respect of any goods or has furnished a false return;then in every such case, the assessing authority shall serve on the dealer a notice which shall, as far as may be, be in Form 47 specifying the default, escapement or concealment, as the case may be, and calling upon him to show cause by such date, ordinarily not less than thirty days from the date of service of the notice as may be fixed in that behalf, why he should not be assessed or re-assessed to tax and/or penalty should not be imposed upon him and directing him to produce on the said date his books of accounts and other documents which the assessing authority may require and any evidence which he may wish to produce in support of his objection :Provided that no such notice shall be necessary where the dealer, having appeared before the assessing authority, waives such notice.
