Power of examine article liable to octroi

Power of examine article liable to octroi. Every person bringing or receiving with the octroi or terminal limits of any municipality any article on which octroi or terminal tax is payable shall when required by an officer duly authorized by the State Government or the Committee in this behalf 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 the article, and (b) communicate to that officer any information and exhibit to him any bill, invoice or document of like nature which he may possess relating to the article.