Section 43(2) in The M.P. Vanijyik Kar Adhiniyam, 1994
(2)If any person to whom sub-section (1) applies, contravenes the provisions of the said sub-section the Commissioner, may, after giving such person a reasonable opportunity of being heard, direct him to pay a penalty not exceeding double the amount of the bill or the cash memorandum in respect of which such contravention has occurred or rupees fifty whichever is less subject to a maximum of rupees five thousand in a year.
