Section 25(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)The Commissioner may, for the purpose of -(a)granting a certificate of registration to a person as a dealer; or(b)making a refund under section 38,require such person to furnish security, for the proper discharge of obligations by him under this Regulation or under the Central Sales Tax Act, 1956 (74 of 1956), for such amount equivalent to the amount which may be prescribed and in the manner and within such time, as may be prescribed.
