(4)[(a) The Commissioner shall serve on a registered dealer referred to in the proviso to sub-section (1) of this section or sub-section (3) of Section 20-A or a registered dealer who is not eligible for assessment [under sub-sections (1) and (1-A) of Section 20-A] [Substituted by M.P. Act No. 12 of 2006.] with a notice in the prescribed form appointing a place which may be the business premises or any other place and day and directing him,-(i)to appear in person or by an agent entitled to appear in accordance with the provisions of Section 23; or(ii)to produce evidence or have it produced in support of the returns; or(iii)to produce or cause to be produced accounts, registers, cash memoranda or other documents relating to his business.]
