Section 27(6) in Arunachal Pradesh Goods Tax Act, 2005
(6)Where the security furnished by any person is forfeited in whole or is rendered insufficient, he shall furnish a fresh security of the requisite amount or, as the case may be, shall make up the deficiency in such manner and within such period as may be specified.[Exceptions:-(a)The Government Departments, CSD Canteens of Military and Para Military forces and 100% Government owned Corporations, Societies and autonomous bodies are exempted from furnishing of security.(b)The dealers that were registered under Arunachal Pradesh Sales Tax Act, 1999, whose turnover exceeded Rs. 5.00 lakhs need not furnish additional security.]
