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Forfeiture of security (Section 25)

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..... ice in Form DVAT-14. (2) Where the Commissioner is not satisfied with the explanation given in response to the notice served upon in sub-rule (1), he shall pass an order in Form DVAT-15 forfeiting the security in part or in full and requiring the person to make good the deficiency of security. (3) Where security is furnished in a form other than cash or bank guarantee and the secu .....

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..... o recover the amount from the person or his surety or guarantor or from both as arrears of land revenue. (6) Where security has been provided in the form of a pledge of goods, the Commissioner may sell the goods following the procedure prescribed in rule 41 to the extent applicable. (7) Where the security furnished by any person is forfeited in whole or is rendered insufficient, t .....

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