Section 20(1) in Uttaranchal Value Added Tax Act, 2005
(1)The Assessing Authority may, where it appears necessary to him 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 thereunder; or(c)as a condition for the grant or as the case may be, the continuance in effect of registration certificate, by an order in writing and for reasons to be recorded therein, direct, before the grant of or, as the case may be, at any time while the certificate of registration is in force, that the dealer or the person concerned shall furnish, in the prescribed manner and within the specified time, such security or if the dealer or the person concerned has already furnished such security, such additional security of any nature, as may be specified for all or any of the aforesaid purposes.
