Section 27(6) in The M.P. Vanijyik Kar Adhiniyam, 1994
(6)(a)If upon any information which has come into his possession, the Commissioner is satisfied that any dealer, who has been liable to pay tax in respect of any period has failed to apply for registration, the Commissioner shall within [one calender year] [Substituted by Section 6 of MP Commercial Tax (Second Amendment) Act, 1997 (No. 33 of 1997) for the words 'twelve months' w.e.f. 1-9-1997.] from the date of completion of the proceedings under sub-section (1) of Section 6, after giving the dealer a reasonable opportunity of being heard, proceed in such manner as may be prescribed, to assess to the best of his judgement the amount of tax due from the dealer in respect of the whole of such period and the Commissioner may if he is satisfied that the dealer has wilfully failed to apply for registration direct that the dealer shall pay by way of penalty in addition to the amount of tax so assessed, a sum [not less than two times but not exceeding five times] [Substituted by MP Commercial Tax (Second Amendment) Act, 1997 (No. 33 of 1997) for the words 'not exceeding one and half times', w.e.f. 1-9-1997.] of that amount.(b)In respect of periods subsequent to the period referred to in clause (a), the amount of tax due from a dealer referred to in the said clause shall be assessed separately for each year.
