Section 4A(5) in Andhra Pradesh Tax on Luxuries Act, 1987
(5)Where a registration has been granted to a tobacconist under sub-section (4), the prescribed authority may, if it is of opinion that it is necessary, or expedient so to do for the proper realisation or recovery of the luxury tax under this Act, at any time while such registration is in force, by an order in writing and for reasons to be recorded therein, require a tobacconist to furnish within such period and in such manner as may be prescribed, a security for the proper payment of the luxury tax payable by him under this Act:Provided that no order shall be passed without giving the tobacconist an opportunity of being heard.
