Amendment status not verified — confirm the current text below against the official source.
For ensuring that there is no evasion by any person of tax payable under this Act, the prescribed authority .may. for good and sufficient reason, by an order in writing, demand from a person, other than a registered dealer, who intends to bring, or intends to cause to be brought. any goods into any local area for consumption or use therein. a reasonable amount of cash security as may be justified to safeguard the interest of revenue.