Section 9(1) in Punjab General Sales Tax Act, 1948
(1)The Commissioner or any other person appointed to assist him under sub-section (1) of section 3, if it appears to him to be necessary so to do for the proper realisation of the tax levied under this Act, may for reasons to be recorded in writing, impose as a condition of the issue of a certificate of registration to a dealer, or of the continuance in effect, of such a certificate, a requirement that the dealer shall give security in the manner prescribed for such amount as may be specified in the order.
