Section 52(1) in The M.P. Vanijyik Kar Niyam, 1995
(1)Subject to the other provisions of these rules, if any sum is payable by a dealer or a person under any of the provisions of the Act or the rules made thereunder, the assessing authority shall serve a notice in Form 50 upon him specifying a date, not less than thirty days from the date of service of the notice on which payment shall be made, and it shall also fix a date on or before which the dealer or the person, as the case may be, shall produce or send the treasury receipted challan in proof of payment of such sum :Provided that where an order has been passed under Section 61 or Section 62 and the sum payable by the dealer or person under the Act or the rules has been quantified by the authority passing such order, the balance, if airy, or the additional amount, if any, remaining to be paid as a consequence of such order shall be paid by the dealer or person within thirty days from the date of service of such order on him and he shall within the said period produce or send the treasury receipted challan in proof of payment of such sum to the original assessing authority :Provided further that where a dealer is the Central or a State Government or any of their departments, the payment may be made in the manner provided in Rule 40.
