Power to fix octroi or terminal tax limits and penalty for evasion of octroi or terminal tax

Power to fix octroi or terminal tax limits and penalty for evasion of octroi or terminal tax. If animals or articles passing the octroi or terminal tax boundary of municipality are liable to the payment of octroi terminal tax then every person who causes or abets the introduction of or himself introduces or attempts to introduce within the said octroi or terminal tax boundary, any such animals or articles upon which payment of the octroi or terminal tax due on such introduction has neither been made nor tendered, shall be punishable with fine which may extend either to twenty times the value of such octroi or terminal tax or to fifty rupees, whichever may be greater.