Section 15(4) in The Himachal Pradesh Value Added Tax Act, 2005
(4)The Authority granting the certificate of registration may, by an order in writing, for good and sufficient cause, forfeit the whole or any part of the security furnished by a dealer for realising any amount of tax, penalty or interest payable by a dealer:Provided that no order shall be passed under this sub-section without giving the dealer and the surety a reasonable opportunity of being heard.
