Section 22(2) in The Gujarat Value Added Tax Act, 2003
(2)If the prescribed authority is satisfied that the application made by the dealer under sub-section (1) is in order, it may grant him a certificate of registration in the prescribed formProvided that no certificate of registration under this section shall be granted to the dealer unless he deposits an amount of rupees twenty-five thousands in the Government treasury. The dealer may, in his return to be furnished in accordance with section 29, adjust the amount so deposited against his liability to pay tax, penalty or interest payable under this Act.
