Section 3B(3) in The M.P. Sugarcane (Purchase Tax) Act, 1961
(3)[ Where the owner of a factory has not paid the amount of tax payable under sub-section (2) of Section 3 of this Act along with the return furnished by him or where as a consequence of assessment under this section, any amount of tax is due from the owner of a factory the Commissioner shall cause a notice to be served upon him requiring him to pay the amount of tax due from him and remaining unpaid within ten days from the date of service of such notice.
