Punishment of offences relating to Octroi

The law for the time being in force for the punishment of offences relating to the levy or payment of customs duties and the grant of drawbacks, in connection therewith and for the reward of informers shall, as far as may be, apply to similar offences committed in respect of the levy, payment and refund of Octroi, and any omission or misdescription in passing for exports any goods in respect of which refund of Octroi may be claimable, shall be punishable as if such omission or misdescription had been made in passing the said goods for import.