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.