Section 16A(5) in Himachal Pradesh General Sales Tax Act, 1968
(5)Where a person on whom a notice is served under sub-section (1), proves to the satisfaction of the officer who issued the notice that the sum demanded or any part thereof was not due to the dealer or that he did not hold any money for or on account of the dealer, at the time the notice was served such person to pay into the Government treasury any such money or part thereof, as the case may be.
