Section 25(1) in The M.P. Vanijyik Kar Niyam, 1995
(1)A registered dealer required to furnish quarterly returns under clause (a) of sub-rule (1) of Rule 19 may make an application to the Commissioner in Form 24 for grant of permission under Section 26 to furnish an annual return. Such application shall be made within thirty days of the commencement of the year in respect of which the application is made and the Commissioner shall pass orders on every such application before the expiry of the first quarter of the said year.
