Section 33(1) in The M.P. Vanijyik Kar Adhiniyam, 1994
(1)Where any registered dealer fails to furnish any return as required by sub-section (1) of Section 26 and fails to pay the tax payable in accordance with the return under the provision of sub-section (2) of Section 32-(a)the Commissioner may, if the tax payable by such dealer in a year does not ordinarily exceeds one thousand rupees; and(b)the Commissioner shall, if the tax payable by such dealer in a year exceeds rupees one thousand, require such dealer to pay such tax, in the manner laid down in the following sub-sections in advance of an assessment which may be under Section 27.
