(1)Any person who takes or attempts to take past an y octroi station or any other place appointed within a cantonment for collection of octroi, terminal tax or toll any goods, vehicle animals, on account of which octroi, terminal tax or toll is leviable and thereby evades, or attempts to evade, the payment of such octroi terminal tax or toll, and any person who abets any such evasion or attempt at evasion, shall be punishable with fine which may extend either to ten times the value of such octroi, terminal tax or to toll, fifty rupees, whichever is greater and which shall not be less than twice the value of such octroi, terminal tax or toll, as the case may be.
