Section 20(9) in Uttaranchal Value Added Tax Act, 2005
(9)The Assessing Authority may-(a)refuse to grant registration certificate, or(b)suspend any such certificate already issued, or(c)refuse to issue any of the forms as referred to in sub-section (1) to any dealer or person concerned, until the dealer or the person concerned has complied with the order regarding furnishing of the security or the additional security, as the case may be:Provided that no order under this sub-section shall be passed without giving the dealer or the person concerned an opportunity of being heard.
