(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.(2)Any such person may demand that the conveyance or package or both as the case may be, shall be taken without unnecessary delay before [a member of the committee or the secretary] [The Municipalities to which the Punjab Municipal (Executive Officer) Act, 1931. applies the words 'the Executive Officer' shall be deemed to be substituted for the words within brackets in sub-section (2) of section 77, vide item No. 7, Schedule II of Punjab Act No. 2 of 1931.] or a magistrate who shall cause the inspection to be made in his presence.(3)[ Without prejudice to the provisions of sub-section (1) in case of non-payment of any octroi on demand, the officer referred to in section 76 may seize any article on which the octroi is chargeable to satisfy the demand.] [The Municipalities to which the Punjab Municipal (Executive Officer) Act, 1931. applies the words 'the Executive Officer' shall be deemed to be substituted for the words within brackets in sub-section (2) of section 77, vide item No. 7, Schedule II of Punjab Act No. 2 of 1931.](4)The committee or an officer authorised by it in this behalf may after the lapse of five days from the seizure and after the issue of proclamation fixing the time and place of sale, cause any property so seized, or so much thereof as may be necessary to be sold by auction to satisfy the demand including the amount of penalty with the expenses occasioned by the seizure custody and sale thereof, unless the demand including the amount of penalty and expenses are in the meantime paid:Provided that by order of the officer authorised by the committee in this behalf, articles of a perishable nature which cannot be kept for five days without serious risk of damage may be sold after the lapse of such shorter time as he may, having regard to the nature of the articles, think proper]
