Section 74(1)(h) in The M.P. Vanijyik Kar Adhiniyam, 1994
(h)knowingly produces incorrect accounts, registers or documents or knowingly furnishes incorrect information; or(hh)[ (i) fails to file a declaration under sub-section (5) of Section 45-A; or [Inserted by M.P. Commercial Tax (Second Amendment) Act, 2002, w.e.f. 13-8-2002.](ii)prevents or obstructs the interception or search of any vehicle or obstructs inspection of any goods under section 45-A or 45-C or 45-D; or(iii)fails to file a declaration under Section 45-E; or]