Section 27(2)(c) in The M.P. Vanijyik Kar Adhiniyam, 1994
(c)Notwithstanding the provisions of clause (b), the Commissioner shall direct every year that five per cent of the dealers in each circle eligible for summary assessment under clause (a) to be selected on sample basis in the manner decided by the Commissioner, be assessed under sub-section (4) of sub-section (5), as the case may be.