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<h1>Delhi Circular: Procedures for Releasing Bank Guarantees for Dealers with Canceled Registration Certificates or New Surety.</h1> The circular from the Department of Trade and Taxes in Delhi outlines procedures for releasing bank guarantees for dealers whose Registration Certificates have been canceled or who have filed fresh surety. Ward authorities are instructed to submit cases for approval to the competent authority. The document details the verification and compliance requirements for dealers, including submission of returns and ensuring no pending dues. It also specifies that no appeals or objections should be pending against the dealer. The release of the bank guarantee requires the approval of the Commissioner of Trade and Taxes.