(3)[ Without prejudice to the provisions of sub-section (1) in case of non-payment of any octroi on demand, the officer referred to in section 76 may seize any article on which the octroi is chargeable to satisfy the demand.] [The Municipalities to which the Punjab Municipal (Executive Officer) Act, 1931. applies the words 'the Executive Officer' shall be deemed to be substituted for the words within brackets in sub-section (2) of section 77, vide item No. 7, Schedule II of Punjab Act No. 2 of 1931.]
