Section 7(5) in The U.P. Tax on Luxuries Act, 1995
(5)The assessing authority may, by order in writing and for sufficient cause, forfeit the whole or any part of the security furnished by a tobacconist for realising any amount payable by the tobacconist under this Act :Provided that no order shall be passed under this sub-section without giving the tobacconist a reasonable opportunity of being heard.
