Custody, return and disposal of goods, goods vehicle and security Rule 41

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..... resent 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 the 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. (2) The Commissioner - (a) shall keep any goods or goods vehicle seized un .....

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