Section 15(2) in Assam General Sales Tax Act, 1993
(2)The Assessing Officer may, for good and sufficient cause and after giving the dealer an opportunity of being heard, by order forfeit the whole or any part of the security furnished under sub-section (1) for the recovery of any amount referred to in clause (1) of sub-section (1) or sub-section (4) remaining unpaid or of any loss caused to the State Government by any negligence or willfull default on his part in ensuring the proper use of safe custody of any declaration or form referred to in clause (b) of that sub-section.
