Section 12(11) in Andhra Pradesh General Sales Tax Act, 1957
(11)No dealer shall be required to furnish any security under sub section (7) or any security or additional security under sub section (10) unless he has been given an opportunity of being heard and the amount of such security or additional security that may be required to be furnished shall not exceed the amount equal to tax payable under this Act, in accordance with the estimate of such authority, on the turnover of such dealer for the year in which such security or as the case may be, additional security is required to be furnished.
