- Every person bringing or receiving within the octroi limits of the municipal area any goods on which octroi is payable, shall when required by an officer duly authorised by the Government or the Municipality 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 goods, and(b)Communicate to the officer any information and exhibit any bill, invoice or document of a like nature, which he may possess relating to the goods.
