Section 21
Security.
The Bihar Value Added Tax Act, 2005
About this Act
An Act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the State of Bihar and to provide for matters connected therewith or incidental thereto.
Where it appears necessary to the prescribed authority to do so for the proper realisation
of the tax payable under this Act, he may, by an order in writing and for reasons to be recorded therein,
direct a dealer to furnish such security and in such manner as may be prescribed.