Section 67(4) in Kerala Value Added Tax Rules, 2005
(4)(a)The security referred to in sub-section (2) of section 47, other than that referred to in the first proviso to the said sub section, shall be furnished in any of the ways specified in clauses (a) to (c) and (f) of sub-rule (2) of Rule 19 or by depositing the amount with the officer referred to in sub-rule (1).(b)The security referred to in the first proviso to sub section (2) of section 47 shall be in Form No.6. Where such bond is required to be furnished with sureties, the sureties shall be identifiable and solvent enough for the amount assured.
