THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER IV : Registration of a dealer, enrolment of a transporter, carrier or transporting agent, demand of security, amendment or cancellation of registration of a dealer or enrolment of a transporter, carrier or transporting agent, information to be furnished by a casual dealer, dealer in certain cases.

26. Security to be furnished by dealer, casual dealer or any other person including transporter, carrier or transporting agents.

The Commissioner may, by an order in writing, for good and sufficient reason to be recorded therein, demand from any dealer, casual dealer or any other person including transporter, carrier or transporting agent, a security in such circumstances and in such manner as may be prescribed.