Section 12(3) in The Punjab Tax on Luxuries Act, 2009
(3)Where it appears expedient to the Commissioner so to do, for proper realisation of tax, payable under this Act, he may, at any time while such registration is in force, by an order in writing and for the reasons, to be recorded therein, require the proprietor to furnish within such time, as may be specified in the order and in the prescribed manner, such additional security, not exceeding rupees two lac in addition to the security, already furnished under sub-section (1), as may be specified in the order for the aforesaid purpose:Provided that no proprietor shall be required to furnish any additional security under this sub-section, unless he has been given an opportunity of being heard.
