Section 81(5) in Uttar Pradesh Value Added Tax Act, 2008
(5)Any security or additional security, furnished under the provisions of the repealed Act, shall be deemed valid for the purposes under this Act only upon furnishing an undertaking from the surety to this effect in the prescribed form and manner within thirty days from the date of the commencement of this Act.Provided that, in appropriate cases, the assessing authority may extend the time for furnishing undertaking from sureties.
