Section 11(3) in The M.P. Vritti Kar Adhiniyam, 1995
(3)[(a) The Profession Tax Assessing Authority shall serve on an employer or person, who is not covered under sub-section (2), with a notice in a prescribed form requiring him on a date specified in the notice to attend in person or through an authorised representative and to produce accounts relating to his profession, trade, calling or employment;] [Substituted by M.P. Act No. 10 of 2003.](b)The Profession Tax Assessing Authority shall, on the date specified in the notice or as soon as may be afterwards, on examination of accounts and papers, assess the amount of tax payable by the employer or person.(c)If the employer or person fails to comply with the terms of the notice or if in the opinion of the Profession Tax Assessing Authority the accounts and papers are incorrect or incomplete or unreliable, the said authority shall, after such enquiry as it deems fit, or otherwise assess the tax clue to the best of its judgement.
