Section 15(1) in Assam General Sales Tax Act, 1993
(1)Subject to any rule framed in this behalf the Assessing Officer may, as a condition of the grant of registration to a dealer or at any time after such grant, for reasons to be recorded in writing and giving the dealer an opportunity of being heard, require him to furnish in the prescribed manner and within the time specified by him such security or such additional security as may be considered necessary -(a)For the purpose and timely payment of the amount of any tax or other sum payable under this Act; or(b)For the proper use and safe custody of any declaration furnished or any form prescribed under sub-section (2) of section to supplied under this Act.
