Section 183 in Gauhati Municipal Corporation Act, 1971
183. Power to make rules.
- The Corporation may make rules in relation to the levy, assessment and collection of octroi under this Act and may by such rule provide for the following among other matters, namely: -(a)The examination of goods liable to payment of octroi;(b)The inspection, weighing or otherwise examining the conveyance or package for the purpose of ascertaining whether it containing any goods in respect of which octroi is payable;(c)The seizure and confiscation of goods liable to octroi in case of refusal to pay such tax;(d)The measures to prevent evasion of octroi; and(e)Any other matter which is to be or may be prescribed for the levy, assessment or collection of octroi.
