https://www.taxtmi.com/caselaws?id=155241 Rule 29(7) of the Andhra Pradesh General Sales Tax Rules permits the registering authority to demand security from a registered dealer to safeguard payment of tax and surcharge within the prescribed limit. Where the dealer had failed to file returns, had tax arrears, and the record showed an average monthly tax liability of about Rs. 18,000, the authority was competent to seek additional security. The demand was treated as a proper exercise of the statutory discretion and not as arbitrary or improper, so the additional security deposit was upheld. en-us Wed, 17 Mar 1982 00:00:00 +0530 Mon, 02 Sep 2013 15:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155241 Rule 29(7) of the Andhra Pradesh General Sales Tax Rules permits the registering authority to demand security from a registered dealer to safeguard payment of tax and surcharge within the prescribed limit. Where the dealer had failed to file returns, had tax arrears, and the record showed an average monthly tax liability of about Rs. 18,000, the authority was competent to seek additional security. The demand was treated as a proper exercise of the statutory discretion and not as arbitrary or improper, so the additional security deposit was upheld. Case-Laws VAT and Sales Tax Wed, 17 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155241