Section 305(4) in The Himachal Pradesh Municipal Corporation Act, 1994
(4)Every person in possession of moneys, accounts, records or other property pertaining to a municipality shall on the requisition for this purpose in writing of the officer referred to in sub-section (1), forthwith hand over such moneys or deliver up such accounts, records or other property to the said officer or the person authorised in the requisition to receive the same.