Section 19(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)Where it appears necessary to the registering authority so to do -(a)for the proper realization of any tax, penalty or other sums due or payable under this Act; or(b)for the proper custody or use of forms prescribed under this Act or the rules framed there under; or(c)as a condition for the grant or, as the case may be, the continuance in effect of registration certificate, it may, by an order in writing and for reasons to be recorded therein, direct, before the grant or as the case may be, at any time while such certificate is in force, that the dealer or the person concerned shall furnish, in the prescribed manner and within such time as may be specified in the order such security or, if dealer or person concerned has already furnished such security, additional security of any nature, as may be specified, for all or any of the aforesaid purposes:Provided that a valid security or an additional valid security, furnished for any of the aforesaid purposes under the provisions of the erstwhile Act, shall also be deemed valid for such purpose under this Act, if the dealer informs his assessing authority or the registering authority, as the case may be, of his intention to continue in effect such security or additional security along with undertaking from the sureties on the stamp paper of proper face value and denomination.
