Section 12(5) in The Punjab Tax on Luxuries Act, 2009
(5)The Commissioner may, by an order in writing, for good and sufficient cause, forfeit the whole or any part of the security or additional security, furnished by a proprietor for recovery of any amount of tax or penalty, due or payable by him under this Act:Provided that no order shall be made under this sub-section without giving the proprietor an opportunity of being heard.
