Section 37(2) in The Gujarat Value Added Tax Act, 2003
(2)Subject to the provisions of sub-section (3), the Commissioner may require the aforesaid dealer to furnish [Such] [This word was substituted for the words 'a bank' by Gujarat Act, 6 of 2006, Section 21.] Guarantee or other security as may be prescribed, for an amount equal to the amount of refund. On receipt of such guarantee or other security, the Commissioner may, subject to rules, grant provisional refund to the dealer.
