Section 31(6) in The M.P. Vanijyik Kar Niyam, 1995
(6)On receipt of the statement in Form 38 the appropriate Commercial Tax Officer shall verify the correctness of the amount paid by way of composition by the registered dealer. If he is not satisfied about the correctness of the payment made, he shall, by order in writing, determine the correct amount payable by the registered dealer during the quarter and if the amount so determined is more than the amount paid by the registered dealer the appropriate Commercial Tax Officer shall require the registered dealer to pay the balance of the amount within fifteen days from the date of service of the notice of demand issued by him for this purpose. The registered dealer, on payment of the balance within the specified time, shall send a copy of the challan to the appropriate Commercial Tax Officer in proof of such payment within seven days from the date of payment.
