Section 54 in The Himachal Pradesh Value Added Tax Act, 2005
54. Disposal of certain property.
- Any property seized or detained under this Act, which is not claimed by any person, shall be disposed of in accordance with the provisions of sections 25, 26 and 27 of the Police Act, 1861, as if the officer or Authority seizing or detaining such property were a police officer:Provided that if, during the period allowed in accordance with such provisions, any person claims the property, it shall not be released to him unless the tax or penalty or both due in respect of the same under this Act is paid by such person.
