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[Cites 0, Cited by 0] [Section 139] [Entire Act]

State of Himachal Pradesh - Subsection

Section 139(5) in Himachal Pradesh Goods and Services Tax Rules, 2017

(5)The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, interalia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized.