(3)Where a dealer is in default, the Commissioner may order that amount due shall be recoverable as an arrear of land recoverable as an arrear of land revenue and may proceed to realise the amount due as such :Provided that when security for proper payment of tax has been furnished by the dealer in pursuance of a demand under the proviso to sub-section (1) of section 7, the Commissioner may realise any such amount due or part thereof by ordering forfeiture of the whole or any part of such security.
