Section 9(2) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(2)The registering authority may, for good and sufficient reasons, demand from a registered dealer or from a dealer who has applied for registration under this Act reasonable security to be paid in the prescribed manner for the proper payment of tax payable by him under this Act and if the security so demanded is not paid the said authority, may notwithstanding anything contained in this Act-(i)if the defaulter happens to be a registered dealer, cancel the certificate of registration granted to him; or(ii)if the defaulter is a dealer who has applied for registration, refuse to grant him a certificate of registration :Provided that no such cancellation or refusal shall be made unless the dealer has been given a reasonable opportunity of being heard.
