A truck carrying 120 bags of supari belonging to the respondent was checked by the Sales Tax Authorities on 10th January, 1994 near Bijalpur when it crossed the barrier into Madhya Pradesh, it was found by these authorities that the value of the supari as shown in the declaration form, was less than what it should really have been.
Accordingly, the authorities issued to the respondent a numberice under Section 29 A 11 of me said Act.
8921 of 1994 .
