28. Security to be furnished in certain cases
(1) The Commissioner may, at the time of grant of certificate to a dealer under section 26 or section 27 or at any time thereafter, for good and sufficient reasons to be recorded in writing, require the dealer to furnish in the prescribed manner such security or such additional security as may be specified by him for securing proper and timely payment of tax or any other sum payable by him under this Act.
(2) The Commissioner may, by an order in writing and for good or sufficient reasons to be recorded therein, demand from any registered dealer or any undertaking supplying electrical energy to the public under a licence or sanction granted or deemed to have been granted under the Indian Electricity Act, 1910 (9 of 1910), a reasonable security for the proper use and safe custody of the declarations referred to in the first and the second proviso to sub-section (2), or the proviso to sub-clause (ii) of clause (a) of sub-section (3), of section 17, whether obtained by such registered dealer or undertaking from the prescribed authority, or furnished to such registered dealer or undertaking by a registered dealer or undertaking to whom or by whom the goods have been sold.
(3) The Commissioner may, by an order in writing and for good or sufficient reasons to be recorded therein, demand from any person who imports into West Bengal any consignment of goods specified in Part A of Schedule IV or notified goods, a reasonable security for ensuring that there is no evasion of tax.
(4) The Commissioner may, by an order in writing and for good and sufficient reason, demand from any person or a dealer a reasonable security for proper use and safe custody of the form referred to in sub-section (3) of section 68 and obtained from the prescribed authority, and the way bill referred to in section 73.
(5) The Commissioner may, by order in writing and for good or sufficient reasons to be recorded therein, forfeit the whole or any part of the security or additional security referred to in sub-section (1), sub-section (2), sub-section (3) or sub-section (4), as the case may be, furnished by a dealer, registered dealer, undertaking or person as required by sub-section (1) or demanded under sub-section (2), sub-section (3) or sub-section (4), for -
(a) realising or recovery of tax or any other sum due, or
(b) recovery of any financial loss caused to the State Government due to negligence or default in not making proper use of, or not keeping in safe custody, declarations or blank forms of declaration.
(6) Where, by reason of an order under sub-section (5), the security furnished by a dealer, registered dealer, undertaking or person is forfeited in whole or is rendered insufficient such dealer, registered dealer, undertaking or person shall, on demand by order of the Commissioner, furnish fresh or further security of the requisite amount or shall make up the deficiency, as the case may be, in such manner and within such period as may be specified in such order.
(7) The Commissioner may, on application by a dealer, registered dealer, undertaking or person, who has furnished security as required by sub-section (1) or demanded under sub-section (2), sub-section (3) or sub-section (4), refund in the prescribed manner any amount of security or part thereof if such security is not required for the purposes for which it was furnished.
(8) Security as required by sub-section (1) or demanded under sub-section (2), sub-section (3), sub-section (4) or sub-section (6) shall be furnished by a dealer, registered dealer, undertaking or person in such manner and by such time as may be specified in the order requiring to furnish, or demanding, such security.
(9) No order shall be passed under this section without giving the dealer, registered dealer, undertaking or person an opportunity of being heard.