(1) Subject to the provisions of rule 105 and rule 110, the Commissioner may, by an order in writing and for good or sufficient reasons to be recorded therein, demand

(a) from a dealer, at the time of grant of a certificate to him under section 24 or under section 24A or at any time thereafter, a reasonable security, or additional security, as the case may be, for securing proper and timely payment of tax or any other sum payable by him under the Act; or for securing proper and timely furnishing of returns; or

(b) a reasonable security from a dealer, casual dealer or any other person for the proper use and safe custody of the form referred to in sub-section (2) of section 73 and obtained from the prescribed authority, and the way bill referred to in section 81; or

(c) a reasonable security from a dealer, casual dealer or any other person who imports into West Bengal any consignment of taxable goods, or raw jute, a reasonable security for ensuring that there is no evasion of tax;

(2) Where a dealer who desires to be registered under sub-section (1)  of section 24 or sub-section (1) of section 24A, makes an application for registration under rule 5 or rule 5A, the appropriate registering authority shall, before assigning a registration number under rule 6 or rule 6B, as the case may be, demand a sum of rupees twenty five thousand as security for securing proper and timely payment of tax or any other sum payable under the Act or for securing proper and timely furnishing of return, by such order.

(3) Omitted.