Section 6C(2) in The Jammu and Kashmir General Sales Tax Act, 1962
(2)[ Where it appears necessary to the authority so to do for proper realisation of tax payable under this Act, he may, at any time while certificate of registration is in force, by an order in writing and for reasons to be recorded therein, require the dealer to whom the certificate has been granted, to furnish within such time as may be specified in the order such security or if the dealer has already furnished any security under sub-section (1), such additional security as may be specified in the order.] [Inserted by Act XVIII of 1988, Section 4.]
