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[Cites 0, Cited by 0] [Section 20(5)] [Section 20] [Entire Act]

State of Madhya Pradesh - Subsection

Section 20(5)(d) in The M.P. Vat Act, 2002

(d)
(i)has not maintained any accounts, or
(ii)the accounts maintained by him are not in accordance with the provisions of sub-section (1) of Section 39, or
(iii)has not regularly employed any method of accounting, or
(iv)the method employed is such that in the opinion of the Commissioner assessment cannot properly be made on the basis thereof, the Commissioner, shall after issue of a notice in the prescribed form appointing a place which may be the business premises or at the place specified in the notice and in the prescribed manner, assess the dealer to the best of his judgement.