Section 12(13) in Andhra Pradesh General Sales Tax Act, 1957
(13)The authority granting the certificate of registration under this section may by order and for good and sufficient cause, and after giving the dealer an opportunity of being heard, forfeit the whole or any part of the security furnished by a dealer, -(a)for realising any amount of tax or penalty or interest or other dues payable by the dealer;(b)if the dealer is found to have misused any of the forms referred to in sub sections (7) and (10) or to have failed to keep them in proper custody.
