Section 114 in The Punjab Municipal Corporation Act, 1976
114. Power to examine article liable to octroi
. - Every person bringing or receiving within the octroi limits of any City any article on which octroi is payable, shall when required by an officer duly authorised by the Government or the Corporation in this behalf and so far as may be necessary for ascertaining the amount of tax chargeable-(a)permit that officer to inspect, examine, weigh and otherwise deal with the article, and(b)communicate to that officer any information and exhibit to him any bill, invoice or document of a like nature which he may possess relating to the article.
