Section 4A(3) in Punjab General Sales Tax Rules, 1949
(3)In the event of default in payment of any tax due, the security furnished by the dealer shall be liable to adjustment towards such tax after intimation to him and the shortfall in amount of security shall be made up by the dealer within a period of 30 days from the date of said intimation unless the Commissioner or any officer authorised by him in this behalf under section 9 orders otherwise.
