Section 20(2) in The M.P. Vanijyik Kar Niyam, 1995
(2)The Commissioner may, after giving any registered dealer referred to in clause (a) of sub-rule (1) of Rule 19 a reasonable opportunity of being heard and for reasons to be recorded in writing, fix monthly returns for such dealer. Every such dealer shall furnish the return in Form 12 for each month within fifteen days of its expiry.
