Section 20(3)(a) in Himachal Pradesh General Sales Tax Act, 1968
(a)in the case of book, account, register or document which was being used at the time of seizing, within a period of [twenty-one] [Substituted for the words 'ten' vide Act No. 15 of 1986 (Sec. 7) effective w.e.f. 28.5.1986.] days from the date of seizure; and