Section 43 in The Octroi Rules for the Assessment Collection and Refund of the Cess (Octroi Duty) Imposed under section 114 (1)(e) of the City of Nagpur Corporation Act 1948, and for Prevention of Evasion thereof, on goods and animals brought within the octroi limits of the Nagpur Corporation for sale, consumption or use therein
43.
Every person, importing or exporting goods, if required at any time by the Superintendent or Deputy or Assistant Superintendent of Octroi or by any officer authorised by the Municipal Commissioner in this behalf to produce any document, make statement or furnish information regarding the goods imported or exported by him, shall be bound to produce them, give statement or furnish information as the case may be, to the best of his knowledge and belief.
