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Person and the required amount of security to be furnished Section 19(2), 25, 60(4), 61(5)

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....all furnish security not exceeding one lakh rupees along with the application for registration.       Provided that the amount of the security shall be reduced by the amount stated below subject to a total maximum reduction of fifty thousand rupees, in case the person produces the following documents:  (a) Last paid electricity bill in his name Ten thou....

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.... one per cent of the maximum of GTO of last three years or a sum equal to five lakh rupees, whichever is higher.]            (3) A person offering to pay security under sub-section (5) of section 61 for release of any goods vehicle, goods and documents seized shall furnish security of twice the amount of tax payable if the goods were sold in Del....