Section 15(6) in The Rajasthan Value Added Tax Act, 2003
(6)The assessing authority may, by order in writing, forfeit the whole or any part of the security furnished by a dealer-(a)for realising any amount of tax, penalty, interest, erroneously availed input tax credit or any other sum payable by him under this Act; or(b)for any loss cause to the Government by negligence or willful default on his part in ensuring the safe custody or proper use of the books of accounts or any other documents required to be maintained under this Act and the rules made thereunder.
