Section 38(4) in The M.P. Vanijyik Kar Adhiniyam, 1994
(4)Any person discharging any liability to the dealer or person after service on him of the notice issued under sub-section (1) shall be personally liable to the State Government to the extent of the liability discharged or to the extent of the liability of the dealer or person for tax or penalty or both, whichever is less.
