Section 9(2) in Uttarakhand Value Added Tax Rules, 2005
(2)If the [Assessing Authority or any other officer authorised by the Commissioner] [Substituted for 'The Words Assessing Authority' vide Notification No. 557/ 2010/ 181 (120) /XXVII(8) /, dated 31-12-2010.] has demanded security under Section 20 the dealer shall be registered and granted a Registration Certificate only if the security, so demanded, has been furnished to the satisfaction of such officer.
