Section 115 in The Punjab Municipal Corporation Act, 1976
115. Power to search where octroi is leviable
. - If any person, bringing or receiving conveyance or package within the octroi limits of a City on which octroi is or is believed to be leviable, shall refuse, on the demand of an officer authorised by the Government or the Corporation 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 is payable or shall refuse to communicate to that 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 Corporation shall communicate any such information which is false or exhibit any such bill, invoice or document of a like nature which is false or forged, he shall be punishable with fine which may extend to fifty rupees.
