Section 7(2) in The U.P. Tax on Luxuries Act, 1995
(2)Where it appears to the assessing authority to be necessary so to do for the proper realisation of tax payable under this Act, it may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the tobacconist to whom the certificate has been granted, to furnish within such time as may be specified in the order and in the prescribed manner such security or if the tobacconist has already furnished any security in pursuance of an order under this sub-section or sub-section (1), such additional security, as may be specified in the order, for the aforesaid purpose.
