Section 22(2)(h) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(h)prescribing the manner in which refund under section 21 shall be made;(hh)[prescribing the manner in which check posts and barriers to prevent evasions of [tax and surcharge] [Inserted by Act No. 9 of 1968 [section 8(ii)].] may be set up and erected];