The manner in which the security may be furnished and matters incidental thereto

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....3A) or subsection (3C) of section 7 of the Act shall be in one of the forms as prescribed in the Table in rule 23 of the Delhi Value Added Tax Rules, 2005, or if so permitted by the Commissioner, partly in one and partly in another of such forms.      (2) The security furnished under sub-rule (1) shall be furnished in the manner described in rule 23 of the Delhi Value Added ....

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.... deposited in the Consolidated Fund of the National Capital Territory of Delhi to the extent of the security being forfeited. Where the security is furnished in the form of a mortgage or personal surety bond or a bank guarantee, and the security is forfeited in full or part, then without prejudice to the provisions of sub-rule (6), the Commissioner shall call upon the dealer first to pay the forfe....

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....(6) Where the security is furnished in the form of mortgage deed or personal surety bond or a bank guarantee, and the sum to the extent of the amount of the security which has been forfeited, is not deposited either by the dealer or by the surety/guarantor within one month from the date of service of the order of forfeiture served on the dealer, the Commissioner shall require the dealer to furnish....