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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XVI : Miscellaneous

197. Circumstances under which fresh or further security can be demanded.

Where, by reason of an order under rule 196, the security furnished by a dealer, casual dealer, or any other person is forfeited in whole or is rendered insufficient, such dealer, casual dealer, 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 ad within such period as may be specified in such order.