Power to examine articles liable to octroi

Power to examine articles liable to octroi. (1) A person bringing into or receiving from beyond the octroi limits of a Council any animal or goods on which octroi is payable shall, when required by an officer authorised in this behalf by the Chief Officer and so far as may be necessary for ascertaining the amount of tax chargeable,— (a) permit that officer to inspect, examine, weigh and otherwise deal with such animal or goods; (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 such animal or goods; and (c) make a declaration in writing to that officer regarding the correctness and accuracy of the document shown to him. (2) If any person bringing into or receiving from beyond the octroi limits of a Council in which octroi is leviable, any conveyance or package, refuses on demand of an officer authorised by the Chief Officer in this behalf, to permit the officer to inspect the contents of the conveyance or package for the purpose of ascertaining whether it contains anything in respect of which octroi is payable, the officer may cause the conveyance or package to be taken without unnecessary delay before such Executive Magistrate as the Government appoints in this behalf by name or office, who shall cause the inspection to be made in his presence.