Section 27(5) in The M.P. Vanijyik Kar Adhiniyam, 1994
(5)If a registered dealer-(a)has not furnished returns in respect of any period by the prescribed date; or(b)has knowingly furnished incomplete or incorrect returns for any period; or(c)having furnished such returns fails to comply with any of the terms of a notice issued under sub-section (3); or(d)has not maintained any accounts or the accounts maintained by him are not in accordance with the provisions of sub-section (1) of Section 42 or has not regularly employed any method of accounting or if the method employed is such that in the opinion of the Commissioner assessment cannot properly be made on the basis thereof,the Commissioner shall in the prescribed manner assess the dealer to the best of his judgement.
