Section 213 in Gauhati Municipal Corporation Act, 1971
213. Power to fix prescribed limits and penalty for evasion from payment of octroi
- Any person, who, with the intention to defraud the Corporation, causes or abets the introduction of or himself introduces or attempts to introduce within the notified octroi boundary any animal or article on which octroi is payable, shall be punishable with fine which may extend to twenty times the value of such octroi
