Section 59(1) in Haryana Value Added Tax Rules, 2003
(1)Where the goods are unloaded and detained under sub-section (6) of section 31, the Officer in charge of the Check Post or Barrier or the Officer referred to in sub-section (2) of that section shall prepare and issue to the owner of the goods, person in charge of the goods or goods carrier, a receipt specifying the description and quantity of the goods detained and their value, as ascertained from the bill or bills required to be produced under sub-section (2) of section 31 or worked out keeping in view the prevailing market rates in respect of such goods.
