PM Act 78Chapter V · Taxation

Section 78 · Power to fix octroi or terminal tax limits and penalty for evasion of octroi or terminal tax

- If [animals or articles] [Substituted for the words 'Goods' by Punjab Act No. 2 of 1923.] passing the octroi or [terminal tax] [Inserted by Punjab Act No. 1 of 1923.] boundary of municipality are liable to the payment of octroi [terminal tax] [Inserted by Punjab Act No. 1 of 1923.] then every person who [-causes or abets the introduction of or himself introduces or attempts to introduce within the said octroi [or [terminal tax] [Words 'with the intention to defraud the committee or a lessee under section 83' omitted by Punjab Act No. 38 of 1976.]] boundary], any such [animals or articles] [Substituted for the words 'Goods' by Punjab Act No. 2 of 1923.] upon which payment of the octroi [or terminal tax] [Inserted by Punjab Act No. 1 of 1923.] due on such introduction has neither been made nor tendered, shall be punishable with fine which may extend either to [twenty] [Substituted for 'ten' by Punjab Act No. 38 of 1976.] times the value of such octroi or [terminal tax] [Words 'with the intention to defraud the committee or a lessee under section 83' omitted by Punjab Act No. 38 of 1976.] or to fifty rupees, whichever may be greater.

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