Section 25(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)The Commissioner may, if it appears to him to be necessary so to do, for the continuance of the certificate of registration, or for the proper realisation of tax, composition money or other dues payable under this Regulation or as a condition of registering a person as a dealer or as a condition of making a refund under section 38, or as a condition of desealing or release under sub-section (4) of section 60, require a person or prescribed class of persons to furnish security for the proper performance of their responsibilities under this Regulation or under the Central Sales Tax Act, 1956 in the prescribed amount, in the prescribed manner and within such time as may be prescribed.
