Offences.

1[8. Offences.––Whoever tranships, abets or attempts the transshipment of goods from a carriage or animal on which the toll is chargeable at a higher rate to a carriage or animal on which the toll is chargeable at a lower rate, or vice versa, or whoever adopts any device to evade payment of toll at a toll-gate or station, shall be liable to a fine equal to 2[ten times] the amount of actual toll leviable or 3[one thousand] rupees whichever is higher.]