Section 6C(1) in The Jammu and Kashmir General Sales Tax Act, 1962
(1)The Commissioner or any officer not below the rank of Deputy Sales Tax Commissioner authorised by him in writing in this behalf, if it appears to him to he necessary so to do, for the proper realisation of the tax, penalty, interest or any other sum levied, under this Act, may impose, for reasons to be recorded in writing, as a condition for issue of a certificate for registration or renewal thereof, a requirement that the dealer shall give security or additional security of an amount in the manner prescribed by the rules for the payment of the aforesaid amounts for which he may be or become liable under this Act.]
