Section 211 in Gauhati Municipal Corporation Act, 1971
211. Power to examine article liable to octroi.
- Every person bringing or receiving within the limits of the city any article on which octroi is payable shall, when required by an agent or employee duly authorised by the Commissioner in this behalf and so far as may be necessary for ascertaining the amount of tax chargeable: -(a)Permit that agent or employee to inspect, examine, weigh and otherwise to deal with the article; and(b)Communicate of that agent or employee any information and exhibit to him any bill, invoice or documents of like nature which he may possess relating to the article.
