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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Dealers Must Comply with Security Procedures under Central Sales Tax (Delhi) Rules, 2005; Forfeited Securities Go to Delhi Fund.</h1> The Central Sales Tax (Delhi) Rules, 2005, specify the procedures for dealers to furnish security under certain sections of the Act. Security can be provided in forms outlined in the Delhi Value Added Tax Rules, 2005, and must be documented by the Commissioner. Securities, such as bank receipts or bonds, are securely held by the Commissioner and can be forfeited if necessary. Forfeited securities are deposited into the Consolidated Fund of Delhi. Dealers must replace insufficient securities within a specified timeframe, and security deposits are returned only per the terms of the security agreement.
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