Section 7(6) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
(6)Where any registered dealer referred to in sub-section (2), in the course of his business has sold local goods purchased by him to other registered dealers and a bill, cash memo or invoice is not issued by him as required by sub-section (2) [***] [Omitted by Act No. 24 of 1978 (w.e.f. 1-10-1978).]; it shall be presumed that he has facilitated the evasion of entry tax on the local goods so sold and unless the contrary' is proved by him, he shall be liable to pay penalty which shall not be less than two times, but shall not exceed five times of the amount of entry tax payable on such goods as if they were not goods of local origin :[Provided that no penalty under sub-section (5) and sub-section (6) shall be imposed unless a reasonable opportunity of being heard is given to the dealer.] [Inserted by Act No. 36 of 1997 (w.e.f. 1-10-1997)]
