Section 79(1) in Rajasthan Panchayati Raj Rules, 1996
(1)All persons bringing or receiving goods or animals liable to pay octroi within the octroi limits shall exhibit or produced all bills, invoices, receipts or other documents of a like nature which they may possess relating to the goods or animals to enable the octroi official to ascertain, assess and collect the amount of octroi duty leviable and such persons shall afford the octroi official every facility for the purpose of having their goods appraised and when required to do so shall permit them to inspect, weigh examine, measure or otherwise appraise or deal with the whole or any portion of the goods or animals for the purpose of assessing or collecting octroi duty thereon, checking the payment of such duty or carrying out any other provisions of these Rules.
