(1) Subject to the provision of rule 105, 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 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 voluntarily under clause (b) of sub-section (1)  of section 24, 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 not less than rupees ten thousand and not exceeding 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) Where a dealer who has become liable to pay tax under section 10 or section 11 or section 14, makes an application for registration under rule 5 or rule 5 A, as the case may be, and where the appropriate registering authority is satisfied that the dealer is otherwise eligible to be assigned a registration number, he shall, before assigning a registration number under rule 6 or rule 6B, as the case may be, demand under sub-section (2B) of section 24, a security of rupees one lakh only and assignment of registration number and issue of registration certificate shall not be made to such dealer unless the dealer furnishes such security.