Section 11AA(4) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(4)Where a person has not furnished the return and/or has not paid the tax or the interest, the concerned Assessing Officer may by notice in Form VII-D served on him require him to file the return or pay the amount due from him forthwith.
