Section 3(2) in The Central Sales Tax (Orissa) Rules, 1957
(2)(a)The authority to whom an application is made under Sub-section (1) or Sub-section (2) of Section 7 of the Act, for the proper realisation of tax payable thereunder or for proper custody and use of the forms referred to in Clause (a) of the first proviso to Sub-section (2) of Section 6 or Sub-section (1) of Section 6-A or Clause (a) of Sub-section (4) of Section 8 of the Act, after giving him an opportunity of being heard, by an order in writing and for reasons to be recorded therein, require a dealer who has supplied for registration under the said Act, to pay by a specified date a reasonable security, which may be equivalent to the tax estimated by him as being payable by the dealer for one year. The demand of security shall be made in Form I-A and the payment of security shall be in the manner as laid down in Sub-rule (3).(b)The officer authorised to grant a certificate of registration may, for the proper realisation of tax payable under the Act or for proper custody and use of forms referred to in Clause (a) of the first proviso to Sub-section (2) of Section 6 or Sub-section (1) of Section 6-A or Clause (a) of Sub-section (4) of Section 8 of the Act, after giving him an opportunity of being heard, by an order in writing require a dealer to whom certificate of registration has been granted to pay a reasonable security or additional-security, as the case may be, by a specified date, which may be equivalent to tax estimated by him as being payable by the dealer for one year. The demand of security shall be made in Form I-A and the payment of security shall be in the manner laid down in Sub-rule (3).
