Forfeiture of security permits notice, cash replacement, recovery as land revenue and sale of pledged goods. The Commissioner may, after serving Form DVAT-14 and, if unsatisfied, issuing Form DVAT-15, forfeit security wholly or partly and require the person to make good any deficiency; non-cash security may be replaced by cash if allowed, otherwise the Commissioner may apply to the Collector to recover the amount as arrears of land revenue from the person, surety or guarantor, and may sell pledged goods under rule 41; deficiencies must be remade in approved forms under rule 23 within fifteen days of the DVAT-15 order.