Section 5(2) in Haryana Local Area Development Tax Rules, 2001
(2)The security furnished may, in the event of default of any tax, interest or penalty due, be adjusted towards such tax, interest or penalty. The assessing authority may in any case where such adjustment has been made, demand fresh security or additional security to make up the amount adjusted towards the tax :Provided that no action under this sub-rule shall be taken unless the importer affected has been given a reasonable opportunity of showing cause against such action.
