(5)The amount of tax-(a)due where the returns were furnished without full payment of tax, or(b)assessed or re-assessed under sub-sections (4) and (5) of Section 20 less the sum, if any, already paid by the dealer or person in respect of the said year together with interest, if any, required to be paid and the penalty if any, directed to be paid under clause (c) of sub-section (4) of Section 18, or(c)(i)assessed under sub-section (6) of Section 20 or Section 21 together with the interest and/or penalty, if any, directed to be paid thereunder, and(ii)the amount of penalty if any imposed or directed to be paid under any provisions of this Act not covered under [clause (b) and sub-clause (i) of clause (c)] [Substituted by M.P. Act No. 12 of 2006.],shall be paid by the dealer or person in the prescribed manner by such date as may be specified in a notice in the prescribed form to be issued by the Commissioner for this purpose and the date to be so specified shall ordinarily be not less than thirty days from the date of service of such notice.
