Section 7(1) in The U.P. Tax on Luxuries Act, 1995
(1)Where it appear to the assessing authority to whom an application is made under Section 6 to be necessary so to do for the proper realisation of the tax payable, it may, by an order in writing and for reasons to be recorded therein impose as a condition for the issue of a certificate of registration, a requirements that the tobacconist shall furnish in the prescribed manner and within such time as may be specified in the other such security as may be so specified for all or any of the purposes of this Act.
