(1)In case of non-payment of any octroi [or terminal tax] [Inserted by Punjab Act No. 2 of 1922.] or of any toll on demand, the officer empowered to collect there same may seize any articles on which the octroi [or terminal tax] [Inserted by Punjab Act No. 2 of 1922.] is chargeable or any vehicle or animal on which the toll is chargeable, or any part of its burden of sufficient value to satisfy the demand.
