Section 32(3) in The M.P. Vanijyik Kar Adhiniyam, 1994
(3)[ If a revised return furnished by a registered dealer in accordance with sub-section (3) of Section 26 shows a higher amount of tax to be due than was shown in the original return, he shall pay the difference and the interest payable, if any, under the provisions of this Act into a Government treasury.] [Substituted by MP Commercial Tax (Second Amendment) Act, 1996 w.e.f. 1-4-95.]
