Form 48

{See Rule 69(1)]

Notice under section 55(6)(b) of the Madhya Pradesh Vat Act, 2002

To,

Name______________________

Address_____________________

TIN (if any)________________

Whereas I have reason to believe that you have stored/kept goods liable to tax (Description of goods)_________________ of the assumed value of Rs._______________ in your place of business at _________________ without accounting for them in books and registers/accounts maintained by you with a view to their surreptitious sale in order to evade payment of tax and have thereby rendered yourself liable to penalty under clause (c) of sub-section (6) of section 55.

Now, therefore, you are hereby called upon to show cause why a penalty equal to three and half times of the amount of tax of Rs.__________- calculated on the assumed sale price of the said goods should not be imposed on you under clause (c) of sub-section(6) of section 55 of the Madhya Pradesh Vat Act, 2002 and directed to appear in person or by a person authorised by you in writing under sub-section (1) of section 23 for being heard in this regard at _____________(place)_____________(time)_________ on (date)____________.

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