Section 7(2) in The Rajasthan Tax on Entry of Goods Into Local Areas Rules, 1999
(2)The Security furnished may, in the event of default in payment of tax, to the extent of tax due, be forfeited and charged towards such tax. The assessing authority shall in such case where such adjustment has been made, demand fresh security of additional security to makeup the amount adjusted towards the tax:Provided that no action under this sub-rule shall be taken unless the dealer affected has been given a reasonable opportunity of showing cause against such action.
