Circumstances under which security can be demanded under section 26 or the first proviso to sub-section (3) of section 80.

195. 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.