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[Cites 0, Cited by 0] [Section 3(2)] [Section 3] [Entire Act]

State of Odisha - Subsection

Section 3(2)(a) in The Central Sales Tax (Orissa) Rules, 1957

(a)The authority to whom an application is made under Sub-section (1) or Sub-section (2) of Section 7 of the Act, for the proper realisation of tax payable thereunder or for proper custody and use of the forms referred to in Clause (a) of the first proviso to Sub-section (2) of Section 6 or Sub-section (1) of Section 6-A or Clause (a) of Sub-section (4) of Section 8 of the Act, after giving him an opportunity of being heard, by an order in writing and for reasons to be recorded therein, require a dealer who has supplied for registration under the said Act, to pay by a specified date a reasonable security, which may be equivalent to the tax estimated by him as being payable by the dealer for one year. The demand of security shall be made in Form I-A and the payment of security shall be in the manner as laid down in Sub-rule (3).