Section 14B(9) in Punjab General Sales Tax Act, 1948
(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 vehicle or vessel receipt specifying the description and quantity of the goods so detained and obtain an acknowledgement, from such person or if such person refuses to give acknowledgement, record the fact of refusal in the presence of the two witnesses.
