Section 7(5) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
(5)Where/ a registered dealer referred to in sub-section (1) or sub-section (2) has in the course of his business, sold local goods to other registered dealers and has failed to make the statement referred to in sub-section (1) [***] [Omitted by Act No. 24 of 1978 (w.e.f. 1-10-1978).], it shall be presumed that he has facilitated the evasion of entry tax on the local goods so sold and accordingly [unless the contrary is proved by him, he shall be liable to pay penalty which shall not be less than two times, but shall not exceed five limes of the amount of entry tax payable on such goods] [Substituted by Act No. 36 of 1997 (w.e.f. 1-10-1997).] as if they were not goods of local origin.
