Forfeiture of security (Section 25)

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....who furnished the security a notice 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.      ....

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....all furnish to the Collector the names and addresses of the person, his surety or guarantor and the amount to be recovered and thereupon the Collector shall proceed to 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 m....