Section 212 in Gauhati Municipal Corporation Act, 1971
212. Power to search where octroi is leviable.
(1)If any person, bringing or receiving a conveyance or package within the prescribed limits of the city on which octroi is believed to be leviable, refuses, on the demand of an employee authorised by the Commissioner in this behalf to permit him to inspect, weigh or otherwise examine the contents of the conveyance or package for the purpose of ascertaining whether it contains any article in respect of which octroi is payable, or refuse to communicate to him 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 communicates any such bill, invoice or document of a like nature which is false, forged, of fraudulent he shall be punishable with fine which may extend to five hundred rupees.(2)Any such person may demand that the conveyance or package or both, as the case may be, shall be taken without unnecessary delay before the Commissioner or a person appointed by him for this purpose, who shall cause the inspection to be made in his presence:
