Section 80(21) in Uttaranchal Value Added Tax Act, 2005
(21)Any security or additional security furnished under the provisions of the Repealed Act or, as the case may be, the Repealed Ordinance, shall be deemed valid for the purposes under this Act as well as for the purposes of the Repealed Act or, as the case may be, the Repealed Ordinance:Provided that nothing contained in this sub-section shall preclude the Assessing Authority from demanding any security or additional security from the dealer registered under this Act.
