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State of Madhya Pradesh - Section

Section 169 in The M.P. Municipal Corporation Act, 1956

169. Power to examine article liable to toll or cess on imports.

- Every person bringing or receiving within the limits of the city any articles in respect of which a toll or cess on imports payable shall, when required by an officer or servant duly authorised by the Commissioner in this behalf and so far as may be necessary for ascertaining the amount of tax chargeable-
(a)permit the officer or servant to inspect, examine, weigh and otherwise deal with the article; and
(b)communicate to the officer any information and exhibit to him any bill, invoice or document of a like nature which such person may possess relating to the article.