(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional s… — THE CENTRAL SALES TAX ACT, 1956

[(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard.

4 [(3B) No dealer shall be required to furnish any security and sub-section (2A) or any security or additional security under sub-section (3A), unless he has been given an opportunity of being heard. (3BB) The amount of security which a dealer may be required to furnish under sub-section (2A) or sub -section (3A) or the aggregate of the amount of such security and the amount of additional security which may be required to furnish under sub-section (3A), by the authority referred to therein shall not exceed— d— (a) in the case of a dealer other than a dealer who has made an application, or who has been registered in pursuance of an application, under sub-section (2), a sum equal to the tax payable under

Section 4