Refusal to permit inspection etc.

No person, bringing or receiving any conveyance or package within the octroi limits of any municipal area on which octroi is believed to the leviable, shall refuse on the demand of an officer authorised by the Government or 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 goods in respect of which octroi is payable or shall refuse to 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 goods or with the intention of defrauding the