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Central Government Act
Section 7(3D) in the Central Sales Tax Act, 1956
[(3D) The authority granting the certificate of registration may by order and for good and sufficient cause forfeit the whole or any part of the security furnished by a dealer,—
(a) for realising any amount of tax or penalty payable by the dealer;
(b) if the dealer is found to have misused any of the forms referred to in sub-section (2A) to have failed to keep them in proper custody:
Provided that no order shall be passed under this sub-section without giving the dealer an opportunity of being heard.]