Octroi:

Except as hereinafter provided, a Municipality may levy on goods brought into the Municipal area for consumption, use or sale therein, an octroi at such rate, as the Government may, by notification, specify and different rates maybe specified for different types of goods, in different municipalities.

153 Power to examine goods liable to octroi,— Every person bringing or receiving within the octroi limits of the municipal area any goods on which octroi is payable, shall when required by an officer duly authorised by the Government or 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, weight and otherwise deal with the goods, and (b)