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[Cites 0, Cited by 0] [Section 45(6)] [Section 45] [Entire Act]

State of Madhya Pradesh - Subsection

Section 45(6)(c) in The M.P. Vanijyik Kar Adhiniyam, 1994

(c)If the Commissioner, after taking into consideration the explanation of the dealer and after giving him an opportunity of being heard, is satisfied that the entries relating to the said goods were not made in the books of accounts, registers or other documents of the dealer and without any proper justification, the Commissioner shall pass an order imposing a penalty equal to the sum specified in the notice.