(2)Where it appears to the Commissioner or any other person appointed to assist him under sub-section (1) of section 3 to be necessary so to do for the proper realization of tax payable under this Act, he may, at any time while such certificate is in force, by an order in writing and for reasons to be recorded therein, require the dealer, to whom the certificate has been granted to furnish within such time as may be specified has been granted, to furnish within such time as may be specified in the order and in the prescribed of an order under this sub-section or sub-section (1) such additional security, as may be specified in the order for the aforesaid purpose.
