Section 23(1) in The Rajasthan Sales Tax Act, 1994
(1)Subject to any rules framed in this behalf, the authority competent to grant registration or the assessing authority shall, as a condition to the grant of registration to a dealer or at any time after such grant, require him to furnish in the prescribed manner and within the time specified by such authority, the initial security or such subsequent additional security as may be considered necessary-(a)for the timely payment of the amount of any tax or other sum payable by him under this Act; and(b)for the safe custody and the proper use of the declaration forms obtained by him under this Act and the rules made thereunder.
