(2)[ Notwithstanding anything to the contrary contained in sub-sections (1) and (1-A), the Commissioner shall select for reassessment a number of such dealers, as he deems fit, whose assessment for a year is deemed to have been made under sub-section (1) of Section 20 in accordance with the provisions of sub-sections (1) and (1-A) and such selection shall be made during the year immediately following the said year.] [Substituted by M.P. Act No. 11 of 2010.]
