Power to search where toll or cess or imports is leviable.

1. (1) If any person, bringing or receiving within the prescribed limits of the City a conveyance or package on

weigh or otherwise examine the contents of the conveyance or package for the purpose of ascertaining whether it contains any article, in respect of which a toll or cess on imports is payable, or refuses to communicate to the 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 Corporation communicates false information or exhibits any false, forged, or fraudulent bill, invoice or document of a like nature, he shall be punished with a fine which may extend to one thousand rupees. [[(1) If any person, bringing or receiving within the prescribed limits of the City a conveyance or package on which a toll or cess on imports is or is believed to be leviable, refuses on the demand of an officer authorized by the Commissioner 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 article, in respect of which a toll or cess on imports is payable, or refuses to communicate to the 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 Corporation communicates false information or exhibits any false, forged, or fraudulent bill, invoice or document of a like nature, he shall be liable to a penalty which may extend to ten thousand rupees.]

1. (2) Any such person may demand that the conveyance or package or both, as the case may be, shall be taken without unnecessary delay before the Commissioner or a person appointed by him for this purpose, who shall cause the inspection to be made in his presence.