(1)If any person, bringing or receiving conveyance or package within the octroi or [terminal tax] [Inserted by Punjab Act No. 2 of 1923.] limits of a municipality on which octroi or [terminal tax] [Inserted by Punjab Act No. 1 of 1922.] is or is believed to be leviable, shall refuse, on the demand of an officer [authorized by the State Government or the committee] [Substituted by Punjab Act No. 8 of 1974.] in this behalf, to permit the officer to inspect, weigh or otherwise examine the contents of the conveyance or package for the purpose of ascertaining whether it contains any articles in respect of which octroi or [terminal tax] [Substituted by Punjab Act No. 8 of 1974.] is payable or shall refuse to communicate to the officer any information and exhibit to him any bill, invoice or document of a like nature which he may possess relating to the article, or with the intention of defrauding the committee or a lessee under section 83 shall communicate any such information which is false or exhibit any such bill, invoice or document of a like nature which is false, forged or fraudulent he shall be punishable with a fine which may extend to fifty rupees.
