Section 64(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)Where the Commissioner seizes any goods or goods vehicle, he shall give the 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 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.
