Category: Uttar Pradesh

Download UPVAT FORM – XXV Quarterly, Tax Deduction Statement

As per up vat Rule 45(6) Submission of returns

Every person, responsible for making tax deduction under any provision of section 34, shall, for each quarter ending with thirtieth June, thirtieth September, thirty-first December and thirty-first of March of each assessment year, submit the statement in Form XXV containing following particulars:

(a) Name and address of the person

(b) Tax Deduction Number or Taxpayer’s Identification Number

(c) Assessment year

(d) Tax period in which tax has been deducted

(e) Name and address of the person from whom tax

(f) has been deducted

(g) Taxpayer’s Identification Number of the dealer from whom

amount of tax deducted

(h) Contract No. and Date (in cases of works-contracts)

(i) Bill No., if any, submitted by the seller

(j) Date of sale-invoice or bill

(k) description of goods;

(l) Amount of sale-invoice or Bill

(m) Amount of tax deducted

(n) Serial Number of Tax deduction certificate, if issued

(o) Details of amount of tax deposited

(p) Treasury challan No…………. Date……………….

(q) Name of bank, treasury or sub-treasury…………………….

( r) Amount deposited in Rupees

Department of Commercial Taxes, Government of Uttar Pradesh

[As per up vat rule-48(1) of the UPVAT Rules, 2008]

Application for Allotment of Tax Deduction Number

Download UPVAT FORM-XXVIII : Notice of assessment & demand

As per up vat Rule 46 Notice of demand

(1) As soon as assessment has been made the assessing authority shall serve to the dealer a notice of assessment and demand together with certified copy of order of assessment free of charge

(2) Any amount of tax assessed by the assessing authority under section 25 or section 26 or section 28 in excess of tax deposited by the dealer shall be deposited in the manner prescribed in rule 12 after service of notice of demand along with copy of the order of assessment on the dealer.

(3) Notice of demand referred to in sub-section (3) of section 25, sub-section (5) of section 26, sub section (6) of section 28 and sub-rule (1) shall be prepared in form XXVIII.

Download UPVAT FORM – XVII : Declaration by the consigner to be obtained by a transporter, carrier or forwarding agent, railway container contractor

As per up vat Rule 38 Registration of railway container contractor, an air cargo operator, a courier service operator, owner or person incharge of godown or cold storage or warehouse other than transporter

(1) (a) Every person, who starts business in the capacity of a railway container contractor, an air cargo operator or a courier service

provider, or an owner or person in-charge of godown or cold storage or warehouse other than transporter or carrier who stores commercial goods, on or after the date of the commencement of the Act; or

(b)Every person who carried on business in the capacity of a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier who stores commercial goods before the date of the commencement of the Act and continues the business in capacity of a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of godown or cold storage or warehouse other than transporter or carrier who stores commercial goods on or after the commencement of the Act; shall apply in Form XIV to the registering authority within thirty days from the date of commencement of such business or ninety days from the date of publication of the notification of this rule which ever is later, for grant of Service Provider Number.

(2) Every application, referred to in sub-rule (1) shall accompany proof of deposit of fee of rupees one hundred:

Provided that a person referred to in sub-rule(1) fails to apply within the time for issue of Service Provider Number without prejudice to any other liability under the Act, may apply after depositing late fee at the rate of Rs fifty for every month or part thereof for the period of delay.

(4) Where after examination of the application and after making such enquiry as he may deem fit, the registering authority is satisfied that particulars furnished are correct and complete and required fee and late fee, if any, has been deposited by the applicant, he shall cause a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of godown

or cold storage or warehouse other than transporter or carrier to be registered.

(5) Every railway container contractor, an air cargo operator or a courier service provider or an owner or person incharge of go-down or cold storage or warehouse other than transporter or carrier registered under sub-rule (4) shall be granted a registration certificate in Form XVI bearing a number which shall be comprised of such number of numeric or alpha-numeric digits as may be determined by

the Commissioner

(6) Provisions of rules 33, 34, 35, 36 and 37-A shall, mutatis mutandis apply to registration certificates issued to a railway container contractor, an air cargo operator or a courier service provider or an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier as they apply to dealers.

(7) Every person under this rule shall maintain following records:-

(1) A register in respect of all consignments of goods received by him for transportation or storage;

(2) Office copy of goods receipt or consignment note issued in respect of goods received by him for transportation or storage;

(3) Office copy of goods challan prepared by him for delivery to the person in charge of the vehicle or driver of the

(4) a goods receipt and delivery register in respect of all consignments of goods received and delivered by him;

(8) (a)Where a railway container contractor, an air cargo operator or a courier service provider, receives any goods from any person for carrying to any destination, he shall require the person to submit a declaration in Form XVII and like wise where a railway container contractor, an air cargo operator or a courier service provider receives any good for delivery he shall obtain declaration in Form XVIII from the person to whom goods are delivered;

(b) Where an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier receives any goods for storage he shall obtain declaration in form XIX from the owner of the goods, at the time of receiving the goods for storage and likewise where an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier delivers the goods, shall obtain declaration in form XX from owner of the goods at the time of delivery of goods.

(9) Every a railway container contractor, an air cargo operator or a courier service provider or an owner or person incharge of godown or cold storage or warehouse other than transporter or carrier shall preserve all records maintained by him for a period of 8 years after the expiry of the assessment year to which they belong.

(10) The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of registration application and issue of registration certificate under the Act.

Download UPVAT FORM – XXI : Trans port Memo

As per up vat Rule 40 Transport memo

(1) Transport memo referred to in sub-section (4) of section 21 shall be in Form XXI and blank forms shall be issued to a registered dealer by his assessing authority.

(2) A registered dealer who requires blank Form XXI for use by him shall apply to his assessing authority for the issue of Blank Forms.

(3) No blank form shall be issued by the assessing authority except on payment of a fee at the rate of five rupees per form. The application shall be signed by one of the persons mentioned in sub-rule (6) of rule 32.

(4) If the assessing authority is satisfied that the demand of the dealer for blank forms is genuine and reasonable, he may issue such number of forms, as he deems fit. No form shall be issued unless the dealer has rendered an account of all such forms obtained earlier.

(5) If the fee paid is more than the fee payable for the forms ssued, the balance shall remain to the credit of the dealer to be adjusted against future issue of the forms to him.

(6) Where any registered dealer consigns or delivers any goods or class of goods specified or notified exceeding quantity, value or measure notified under sub-section (4) of section 21 shall, after filling necessary columns on the Original Copy of Form XXI deliver such copy to the person to whom goods are delivered for transportation to the business place of the consignee dealer.

(7) Dealer shall fill the form and punch the required box covering the minimum value of goods and it shall be carried along with the goods.

(8) Dealer shall keep the account of all blank forms receivedfrom his assessing authority and forms used by him in Form XXII and shall retain its remaining portion and give the details of use of such forms to the assessing authority as and when asked by him.

(9) Owner or person in-charge of the vehicle shall duly fill and deliver the form, to the purchasing dealer at the time of delivery of the goods.

(10) The purchasing dealer shall retain the used form safely till the completion of assessment proceedings and shall produce as and when demanded by the assessing authority.

(11) Every form obtained under sub-rule (4) shall be kept by the registered dealer in safe custody. He shall be personally liable for the loss, destruction or theft of any such form and the loss to the Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.

(12) The registered dealer shall forthwith surrender all unused forms remaining in stock with him at the time of discontinuance of his business or on the cancellation of his registration certificate, as the case may be.

(13) The Commissioner may, by notification in the Gazette, declare that forms of a particulars series, design or colour shall be deemed obsolete and invalid with effect from such date as he may specify, and may in their place substitute new forms of fresh series, design or colour.

(14) Where a notification is issued under sub-rule (13), all registered dealers shall on or before the date with effect

from which the forms are so declared obsolete and invalid, surrender to the Assessing authority all unused forms declared obsolete and invalid which may be intheir possession and obtain in exchange such new forms as may be substituted in place thereof: Provided that new forms shall not be issued to a dealer until he has rendered account of the forms previously issued to him and until he has returned the balance, if any, to his assessing authority.

(15) No registered dealer shall issue any form except a form obtained by him from his assessing authority and not declared obsolete or invalid under the provisions of subrule (13).

(16) Goods referred to in sub-section (4) of section 21, shall be the goods or class of goods as may be specified in the notification issued by the State Government on the recommendation of the Commissioner.

Download UPVAT FORM – XIX: Declaration by the person who stores the goods in godown, cold storage or warehouse

As per up vat Rule 38 Registration of railway container contractor, an air cargo operator, a courier service operator, owner or person in charge of godown or cold storage or warehouse other than transporter

(1) (a) Every person, who starts business in the capacity of a railway container contractor, an air cargo operator or a courier service

provider, or an owner or person in-charge of godown or cold storage or warehouse other than transporter or carrier who stores commercial goods, on or after the date of the commencement of the Act; or

(b)Every person who carried on business in the capacity of a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier who stores commercial goods before the date of the commencement of the Act and continues the business in capacity of a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of godown or cold storage or warehouse other than transporter or carrier who stores commercial goods on or after the commencement of the Act; shall apply in Form XIV to the registering authority within thirty days from the date of commencement of such business or ninety days from the date of publication of the notification of this rule which ever is later, for grant of Service Provider Number.

(2) Every application, referred to in sub-rule (1) shall accompany proof of deposit of fee of rupees one hundred:

Provided that a person referred to in sub-rule(1) fails to apply within the time for issue of Service Provider Number without prejudice to any other liability under the Act, may apply after depositing late fee at the rate of Rs fifty for every month or part thereof for the period of delay.

(4) Where after examination of the application and after making such enquiry as he may deem fit, the registering authority is satisfied that particulars furnished are correct and complete and required fee and late fee, if any, has been deposited by the applicant, he shall cause a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of godown

or cold storage or warehouse other than transporter or carrier to be registered.

(5) Every railway container contractor, an air cargo operator or a courier service provider or an owner or person incharge of go-down or cold storage or warehouse other than transporter or carrier registered under sub-rule (4) shall be granted a registration certificate in Form XVI bearing a number which shall be comprised of such number of numeric or alpha-numeric digits as may be determined by

the Commissioner

(6) Provisions of rules 33, 34, 35, 36 and 37-A shall, mutatis mutandis apply to registration certificates issued to a railway container contractor, an air cargo operator or a courier service provider or an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier as they apply to dealers.

(7) Every person under this rule shall maintain following records:-

(1) A register in respect of all consignments of goods received by him for transportation or storage;

(2) Office copy of goods receipt or consignment note issued in respect of goods received by him for transportation or storage;

(3) Office copy of goods challan prepared by him for delivery to the person in charge of the vehicle or driver of the

(4) a goods receipt and delivery register in respect of all consignments of goods received and delivered by him;

(8) (a)Where a railway container contractor, an air cargo operator or a courier service provider, receives any goods from any person for carrying to any destination, he shall require the person to submit a declaration in Form XVII and like wise where a railway container contractor, an air cargo operator or a courier service provider receives any good for delivery he shall obtain declaration in Form XVIII from the person to whom goods are delivered;

(b) Where an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier receives any goods for storage he shall obtain declaration in form XIX from the owner of the goods, at the time of receiving the goods for storage and likewise where an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier delivers the goods, shall obtain declaration in form XX from owner of the goods at the time of delivery of goods.

(9) Every a railway container contractor, an air cargo operator or a courier service provider or an owner or person incharge of godown or cold storage or warehouse other than transporter or carrier shall preserve all records maintained by him for a period of 8 years after the expiry of the assessment year to which they belong.

(10) The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of registration application and issue of registration certificate under the Act.

Download UPVAT FORM – XX: Declaration by the person who receives goods from godown, cold storage or warehouse

As per up vat Rule 38 Registration of railway container contractor, an air cargo operator, a courier service operator, owner or person incharge of godown or cold storage or warehouse other than transporter

(1) (a) Every person, who starts business in the capacity of a railway container contractor, an air cargo operator or a courier service

provider, or an owner or person in-charge of godown or cold storage or warehouse other than transporter or carrier who stores commercial goods, on or after the date of the commencement of the Act; or

(b)Every person who carried on business in the capacity of a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier who stores commercial goods before the date of the commencement of the Act and continues the business in capacity of a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of godown or cold storage or warehouse other than transporter or carrier who stores commercial goods on or after the commencement of the Act; shall apply in Form XIV to the registering authority within thirty days from the date of commencement of such business or ninety days from the date of publication of the notification of this rule which ever is later, for grant of Service Provider Number.

(2) Every application, referred to in sub-rule (1) shall accompany proof of deposit of fee of rupees one hundred:

Provided that a person referred to in sub-rule(1) fails to apply within the time for issue of Service Provider Number without prejudice to any other liability under the Act, may apply after depositing late fee at the rate of Rs fifty for every month or part thereof for the period of delay.

(4) Where after examination of the application and after making such enquiry as he may deem fit, the registering authority is satisfied that particulars furnished are correct and complete and required fee and late fee, if any, has been deposited by the applicant, he shall cause a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of godown

or cold storage or warehouse other than transporter or carrier to be registered.

(5) Every railway container contractor, an air cargo operator or a courier service provider or an owner or person incharge of go-down or cold storage or warehouse other than transporter or carrier registered under sub-rule (4) shall be granted a registration certificate in Form XVI bearing a number which shall be comprised of such number of numeric or alpha-numeric digits as may be determined by

the Commissioner

(6) Provisions of rules 33, 34, 35, 36 and 37-A shall, mutatis mutandis apply to registration certificates issued to a railway container contractor, an air cargo operator or a courier service provider or an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier as they apply to dealers.

(7) Every person under this rule shall maintain following records:-

(1) A register in respect of all consignments of goods received by him for transportation or storage;

(2) Office copy of goods receipt or consignment note issued in respect of goods received by him for transportation or storage;

(3) Office copy of goods challan prepared by him for delivery to the person in charge of the vehicle or driver of the

(4) a goods receipt and delivery register in respect of all consignments of goods received and delivered by him;

(8) (a)Where a railway container contractor, an air cargo operator or a courier service provider, receives any goods from any person for carrying to any destination, he shall require the person to submit a declaration in Form XVII and like wise where a railway container contractor, an air cargo operator or a courier service provider receives any good for delivery he shall obtain declaration in Form XVIII from the person to whom goods are delivered;

(b) Where an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier receives any goods for storage he shall obtain declaration in form XIX from the owner of the goods, at the time of receiving the goods for storage and likewise where an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier delivers the goods, shall obtain declaration in form XX from owner of the goods at the time of delivery of goods.

(9) Every a railway container contractor, an air cargo operator or a courier service provider or an owner or person incharge of godown or cold storage or warehouse other than transporter or carrier shall preserve all records maintained by him for a period of 8 years after the expiry of the assessment year to which they belong.

(10) The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of registration application and issue of registration certificate under the Act.

Download UPVAT FORM – XVIII : Declaration by the consignee to be obtained by a transporter, carrier or forwarding agent, railway container contractor

As per up vat Rule 38 Registration of railway container contractor, an air cargo operator, a courier service operator, owner or person incharge of godown or cold storage or warehouse other than transporter

(1) (a) Every person, who starts business in the capacity of a railway container contractor, an air cargo operator or a courier service

provider, or an owner or person in-charge of godown or cold storage or warehouse other than transporter or carrier who stores commercial goods, on or after the date of the commencement of the Act; or

(b)Every person who carried on business in the capacity of a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier who stores commercial goods before the date of the commencement of the Act and continues the business in capacity of a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of godown or cold storage or warehouse other than transporter or carrier who stores commercial goods on or after the commencement of the Act; shall apply in Form XIV to the registering authority within thirty days from the date of commencement of such business or ninety days from the date of publication of the notification of this rule which ever is later, for grant of Service Provider Number.

(2) Every application, referred to in sub-rule (1) shall accompany proof of deposit of fee of rupees one hundred:

Provided that a person referred to in sub-rule(1) fails to apply within the time for issue of Service Provider Number without prejudice to any other liability under the Act, may apply after depositing late fee at the rate of Rs fifty for every month or part thereof for the period of delay.

(4) Where after examination of the application and after making such enquiry as he may deem fit, the registering authority is satisfied that particulars furnished are correct and complete and required fee and late fee, if any, has been deposited by the applicant, he shall cause a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of godown

or cold storage or warehouse other than transporter or carrier to be registered.

(5) Every railway container contractor, an air cargo operator or a courier service provider or an owner or person incharge of go-down or cold storage or warehouse other than transporter or carrier registered under sub-rule (4) shall be granted a registration certificate in Form XVI bearing a number which shall be comprised of such number of numeric or alpha-numeric digits as may be determined by

the Commissioner

(6) Provisions of rules 33, 34, 35, 36 and 37-A shall, mutatis mutandis apply to registration certificates issued to a railway container contractor, an air cargo operator or a courier service provider or an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier as they apply to dealers.

(7) Every person under this rule shall maintain following records:-

(1) A register in respect of all consignments of goods received by him for transportation or storage;

(2) Office copy of goods receipt or consignment note issued in respect of goods received by him for transportation or storage;

(3) Office copy of goods challan prepared by him for delivery to the person in charge of the vehicle or driver of the

(4) a goods receipt and delivery register in respect of all consignments of goods received and delivered by him;

(8) (a)Where a railway container contractor, an air cargo operator or a courier service provider, receives any goods from any person for carrying to any destination, he shall require the person to submit a declaration in Form XVII and like wise where a railway container contractor, an air cargo operator or a courier service provider receives any good for delivery he shall obtain declaration in Form XVIII from the person to whom goods are delivered;

(b) Where an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier receives any goods for storage he shall obtain declaration in form XIX from the owner of the goods, at the time of receiving the goods for storage and likewise where an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier delivers the goods, shall obtain declaration in form XX from owner of the goods at the time of delivery of goods.

(9) Every a railway container contractor, an air cargo operator or a courier service provider or an owner or person incharge of godown or cold storage or warehouse other than transporter or carrier shall preserve all records maintained by him for a period of 8 years after the expiry of the assessment year to which they belong.

(10) The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of registration application and issue of registration certificate under the Act.

Download UPVAT FORM – XIV : Application for registration of Transporter, Carrier, Forwarding Agent, Railway Container Contractor, Owner or person In- Charge of Godown, Cold Storage, or Warehouse

As per vat Rule 38 Registration of railway container contractor, an air cargo operator, a courier service operator, owner or person incharge of godown or cold storage or warehouse other than transporter

(1) (a) Every person, who starts business in the capacity of a railway container contractor, an air cargo operator or a courier service

provider, or an owner or person in-charge of godown or cold storage or warehouse other than transporter or carrier who stores commercial goods, on or after the date of the commencement of the Act; or

(b)Every person who carried on business in the capacity of a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier who stores commercial goods before the date of the commencement of the Act and continues the business in capacity of a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of godown or cold storage or warehouse other than transporter or carrier who stores commercial goods on or after the commencement of the Act; shall apply in Form XIV to the registering authority within thirty days from the date of commencement of such business or ninety days from the date of publication of the notification of this rule which ever is later, for grant of Service Provider Number.

(2) Every application, referred to in sub-rule (1) shall accompany proof of deposit of fee of rupees one hundred:

Provided that a person referred to in sub-rule(1) fails to apply within the time for issue of Service Provider Number without prejudice to any other liability under the Act, may apply after depositing late fee at the rate of Rs fifty for every month or part thereof for the period of delay.

(4) Where after examination of the application and after making such enquiry as he may deem fit, the registering authority is satisfied that particulars furnished are correct and complete and required fee and late fee, if any, has been deposited by the applicant, he shall cause a railway container contractor, an air cargo operator or a courier service provider, or an owner or person in-charge of godown

or cold storage or warehouse other than transporter or carrier to be registered.

(5) Every railway container contractor, an air cargo operator or a courier service provider or an owner or person incharge of go-down or cold storage or warehouse other than transporter or carrier registered under sub-rule (4) shall be granted a registration certificate in Form XVI bearing a number which shall be comprised of such number of numeric or alpha-numeric digits as may be determined by

the Commissioner

(6) Provisions of rules 33, 34, 35, 36 and 37-A shall, mutatis mutandis apply to registration certificates issued to a railway container contractor, an air cargo operator or a courier service provider or an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier as they apply to dealers.

(7) Every person under this rule shall maintain following records:-

(1) A register in respect of all consignments of goods received by him for transportation or storage;

(2) Office copy of goods receipt or consignment note issued in respect of goods received by him for transportation or storage;

(3) Office copy of goods challan prepared by him for delivery to the person in charge of the vehicle or driver of the

(4) a goods receipt and delivery register in respect of all consignments of goods received and delivered by him;

(8) (a)Where a railway container contractor, an air cargo operator or a courier service provider, receives any goods from any person for carrying to any destination, he shall require the person to submit a declaration in Form XVII and like wise where a railway container contractor, an air cargo operator or a courier service provider receives any good for delivery he shall obtain declaration in Form XVIII from the person to whom goods are delivered;

(b) Where an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier receives any goods for storage he shall obtain declaration in form XIX from the owner of the goods, at the time of receiving the goods for storage and likewise where an owner or person in-charge of go-down or cold storage or warehouse other than transporter or carrier delivers the goods, shall obtain declaration in form XX from owner of the goods at the time of delivery of goods.

(9) Every a railway container contractor, an air cargo operator or a courier service provider or an owner or person in charge of godown or cold storage or warehouse other than transporter or carrier shall preserve all records maintained by him for a period of 8 years after the expiry of the assessment year to which they belong.

(10) The commissioner may from time to time issue instructions with regard to the procedure to be followed in respect of disposal of registration application and issue of registration certificate under the Act.

Download UPVAT FORM – XIII: Undertaking from surety

As per up vat Rule 37 Form of security

(1) Security or additional security demanded under sub-section (1) of section 19 may be furnished in any one of the following forms:-

(a) by pledging personal immovable assets of the proprietor, partner, Karta of Hindu Undivided Family, company, society, club or association, as the case may be, at first charge in favour of the Government of Uttar Pradesh with the Registrar of properties; or

(b) by furnishing surety from two dealers who are and have been registered dealers either under the Uttar Pradesh Trade Tax Act 1948 or under the Uttar Pradesh Value Added Tax Act, 2008 during a minimum period of past three completed assessment years and who are not defaulters under the Uttar Pradesh Trade Tax Act, 1948, the Central Sales Tax Act, 1956, the Uttar Pradesh Value Added Tax Act, 2008 and the Uttar Pradesh Tax on Entry of Goods Into local Areas Act, 2007; or

(c) by furnishing security bond from two sureties duly verified by the Collector of the District where sureties reside:

Provided that where upon verification any security furnished by a dealer is found false, without prejudice to any other action under the Act or any other law for the time being in force, the registering authority may require the dealer to furnish security in any of the forms mentioned in sub-rule (2).

(2) Notwithstanding anything containing in sub-rule (1) the dealer may, at his option, furnish security or additional security referred to in sub-section (1) of section 19, in any one of the following forms:

(a) By depositing amount in cash; or

(b) By furnishing bank guarantee from a scheduled

bank; or

(c) By pledging fix deposit certificate; or

(d) By pledging National Saving Certificates or any other saving certificates issued by Indian Postal Services.

(3) Undertaking from surety referred to in sub-section (6) of section 81 shall be presented in Form XIII.

(4) The undertaking referred to in sub-rule (3) shall be complete in all respects.