Section 23(2) in The Rajasthan Sales Tax Act, 1994
(2)Subject to provisions of sub-section (1), the obligatory registration certificate and the voluntary registration certificate may be granted before furnishing of security, but the furnishing of such security shall be a precondition for granting of the provisional registration certificate, but, in no case declaration forms shall be issued to a dealer who has not furnished the security in accordance with the provisions of this section.
