Section 23(6) in The Rajasthan Sales Tax Act, 1994
(6)The assessing authority may, by order in writing, forfeit the whole or any part of the security furnished by a dealer-(a)for realising any amount of tax, penalty, interest or any other sum payable by him under this Act; or(b)for any loss caused to the Government by negligence or willful default on his part in ensuring the safe custody or the proper use of the declaration forms.
