Section 38(3) in The M.P. Vanijyik Kar Adhiniyam, 1994
(3)Any person making any payment in compliance with a notice issued under sub-section (1) shall be deemed to have made the payment under the authority of the dealer or person and the treasury receipt for such payment shall constitute a good and sufficient discharge of the liability of such a person to the extent of the amount specified in the receipt.
