Registration of dealers: security may be conditioned for tax realisation and withheld or forfeited for noncompliance. Registration requires liable dealers to apply to the prescribed authority with prescribed particulars; authorities may condition issuance of a certificate on furnishing prescribed security for tax realisation or custody of prescribed forms, may later require additional security, and must give dealers an opportunity to be heard before requiring security. Security may be forfeited for recovery of tax or penalty or for misuse or improper custody of forms subject to hearing, deficiencies must be made good, forms may be withheld for noncompliance, and refunds of surplus security may be ordered; specified orders are appealable to a prescribed appellate authority.