Section 19(5) in Uttar Pradesh Value Added Tax Act, 2008
(5)The assessing authority may, by order and for good and sufficient cause, forfeit the whole or any part of the security furnished by a dealer or the person concerned -(a)for realizing any amount of tax, penalty or other amount payable by the dealer or the person concerned; or(b)if any dealer or person concerned is found to have misused any of the forms referred to in sub-section (1) or to have failed to keep them in proper custody;Provided that no order shall be passed under this sub-section without giving the dealer or the person concerned an opportunity of being heard.
