Section 22(9) in Himachal Pradesh General Sales Tax Act, 1968
(9)The officer detaining the goods shall issue to the owner of the goods or his representative or the driver or the person-in-charge of the [goods carriage] [Substituted for the words 'goods vehicle' vide vide Act No. 5 of 1991 w.e.f. 1.4.1991.] or vessel receipt specifying the description and quality of the goods so detained and obtain an acknowledgement from such person or if such person refuses to give an acknowledgement, record the fact of refusal in the presence of the two witnesses.
