Section 14(2A) in The Kerala General Sales Tax Act, 1963
(2A)Where it appears necessary to the prescribed authority so to do for the proper realization of the tax payable under this Act, it may, by an order in writing and for reasons to be recorded therein, impose as a condition for the issue of the registration certificate a requirement that the dealer shall furnish in the prescribed manner and within such time as may be specified in the order such security as may be so specified.
