Section 45A(12) in The M.P. Vanijyik Kar Adhiniyam, 1994
(12)If the check post officer is not so satisfied, he shall record his findings accordingly giving reasons therefor and he shall pass an order imposing such penalty, not exceeding the sum specified in the notice, as he may deem fit:Provided that the amount of penalty shall not be less than [three times of the amount of tax] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the words 'half the amount of penalty specified in the notice' w.e.f. 30-9-2003.].
