Section 63(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)Where the Commissioner seizes any goods or goods vehicle, he shall give the dealer, person in charge of the goods vehicle or a person present on his behalf, as the case may be, a receipt for the same and obtain acknowledgment of the receipt so given to him:Provided that if the person, from whose custody the goods or goods vehicle have been seized, refuses to give an acknowledgment, the Commissioner may leave the receipt in his presence and record this fact.
