(6)[ After such audit, if the return or returns filed by the dealer are not found to be correct or the dealer has not filed return or returns, the Commissioner shall by issue of a notice in prescribed form require such dealer to make the payment of tax and/or interest payable by him, at such rate as may be prescribed, within the period specified in such notice.] [Inserted by M.P. Act No. 12 of 2006.]
