Section 22(4) in The Himachal Pradesh Value Added Tax Act, 2005
(4)Where a casual dealer fails to pay the tax as directed by the Assessing Authority or the Excise and Taxation Officer, Incharge of the check-post or barrier under sub-section (2) or (3), the goods belonging to such casual dealer shall be detained until the tax is paid or adequate security for payment of tax is furnished.
