PM Act 76Chapter V · Taxation

Section 76 · Power to examine article liable to octroi

- Every person bringing or receiving with the octroi [or terminal] [Inserted by Punjab Act No. 2 of 1923.] limits of any municipality any article on which octroi or [terminal tax] [Inserted by Punjab Act No. 1 of 1922.] is payable shall when required by an officer duly [authorized by the State Government or the Committee] [Substituted by Punjab Act No. 8 of 1974.] 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.

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