Section 32(6) in The M.P. Vanijyik Kar Adhiniyam, 1994
(6)(i)The amount of tax-(a)due where the returns were furnished without full payment of tax, or(b)assessed under sub-sections (1), (2), (4) and (5) of Section 27 less the sum, if any, already paid by the dealer or person in respect of the said year together with interest, if any, required to be paid and the penalty if any, directed to be paid under sub-section (4) of Section 26, or(c)assessed under sub-section (6) or sub-section (7) of Section 27 or Section 28 together with the interest and/or penalty, if any, directed to be paid thereunder, and(ii)the amount of penalty if any imposed or directed to be paid under any provisions of this Act not covered under sub-clauses (b) and (c) of clause (i),shall be paid by the dealer or person into a Government treasury by such date as may be specified in a notice to be issued by the Commissioner for this purpose and the date to be so specified which shall be not less than thirty days from the date of service of such notice.
