Section 63(1) in The Delhi Value Added Tax Act, 2004
(1)Where the Commissioner seizes any goods or goods vehicle, he shall give th63e 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 acknowledgement of the receipt so given to him:PROVIDED that if the person from whose custody the goods or goods vehicle are seized refuses to give an acknowledgement, the Commissioner may leave the receipt in his presence and record this fact.
