Section 6(2) in The M.P. Vanijyik Kar Adhiniyam, 1994
(2)Notwithstanding anything contained in sub-section (2) of Section 5, liability of a dealer to pay tax under this Act shall not be determined from a date earlier than five years prior to-(i)the date of institution of proceedings under sub-section (1); or(ii)the date of validity of the registration certificate, whichever, is earlier.
