Power to examine article liable to octroi or terminal tax and to search.

(1) Every person bringing or receiving within the octroi or terminal tax limits of Municipal area any article on which octroi or terminal tax is payable shall when required by an officer duly authorised by the Municipality in this behalf and so far as may be necessary for ascertaining the amount of tax chargeable-- (a) permit that officer to inspect, examine, weigh or otherwise deal with the article; and (b) communicate to that officer any information, and exhibit to him, any bill, invoice or document of a like nature which he may possess relating to the article. (2) If any person bringing or receiving within the octroi or terminal tax limits of a Municipal area a conveyance or package on which octroi or terminal tax is or is believed to be liable, refuses on the demand of an officer authorised by the Municipality in this behalf, to permit the officer to inspect, weigh or otherwise examine the contents of the conveyance or package for the purpose of ascertaining whether it contains any articles in respect of which octroi or terminal tax is payable, or refuses to communicate to that officer any information or to exhibit to him any bill invoice or document of a like nature, which he may possess relating to the article, or with the intention of defrauding the Municipality, communicates any such information which is false or exhibits any such bill, invoice or document of a like nature which is false, forged or fraudulent, he shall be punishable with fine which may extend to rupees fifty. (3) Any such person may demand that the conveyance or package of both, as the case may be, shall be taken without unnecessary delay before a member or the Secretary or Magistrate, who shall cause the inspection to be made in his presence.