Section 170(1) in The Chhattisgarh Municipal Corporation Act, 1956
(1)If any person, bringing or receiving within the prescribed limits of the city a conveyance or package on which a toll or cess on import is believed to be leviable, refuses on the demand of an officer or servant authorised by the Commissioner in this behalf to permit the officer or servant to inspect, weigh r otherwise examine the contents of the conveyance or package for the purpose of ascertaining whether it contains any article in respect of which a toll or cess on imports is payable, or refuses to communicate to the officer any information or to 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 false information or exhibits any false, forged, or fraudulent bill, invoice or document of a like nature, he shall be punished with a fine which may extend either to ten times the duty leviable on the articles or to one thousand rupees whichever may be greater.
