Section 27(3) in The M.P. Vanijyik Kar Adhiniyam, 1994
(3)In every other case, the Commissioner shall serve the dealer with a notice appointing a place and day and directing him :(i)to appear in person or by an agent entitled to appear in accordance with the provisions of Section 31; or(ii)to produce evidence or have it produced in support of the returns; or(iii)to produce or cause to be produced any accounts, registers, cash memoranda or other documents as may be considered necessary by the Commissioner for the purpose.
