Amendment status not verified — confirm the current text below against the official source.
< nm ANDAMAN AND NlCOBAI! BX1'RAooPINARY GAZiTrE, DEC. 8, 1994 ------------------------~-------------------, Provid~ that nothing in thie ~ub-section shall authorise the arrest of a defaul tar ~. (4) If any tex or· sum liable Under thiilJ Regulation tran th13 owner is recovered fraa the occupier, auch occupier shall, in th~ pl:eence of any contrect . to tile contrary. be eptitled to recover the so.me f:ran the owner may 'deduct the same from the rent than or thereoiter ~ue by him to the owner. 90.(1) Every person bringing o~ racelvlna within the octroi or terminal tax: limits ot Municipa.l area any article on which,' octroi or t~inal tax is payable shall when required by an offlcer duly authorised by the Municipality in this behalf and 90 far ea may ~ necessary ascertaining the amount of tax charg~le - (a) permit toot officer to inspe~ exemme , wei~h or otherwise deal with the artid.'le; and . .:. . (b) consaumce.te to that officer any information, and exhibit to him; any bill, invoice or document of a like nature which he may posess relating to the article. (2) If any person bringing .cr re~iving within the cctro.i or terminal tax Vm~t6 of. a Municipal area a conveyance of p"ck~,ng on which octroi or termina l tax is or is believed to be 1 iable. refuses ';)0 the dem4nd of. an' officer authorised by the Municipality in th~ behalf. to 'permit the officer to inspect. weigh ,'or otherwise examine. the contents of the conv~yange or package for the purpcae of ascertaining·, whether .i t contains any articles in respect of which octroi Or terminal tax is paydble ~ or . ~ ref~ to communicate to that officer any information or to exhibit to him. any bill invoice or document of a like nature, whicl' he may po6SeBS r~lating to the article, or with t he intention of de~ro.uding the Municipality, consamtcatea any, such; informations which is false or exhibits any 6uch:bill, invoice or document of h like nature whiqn is false. rorqeded or frauclulent. he shall be punishable with fine which ~1y extent to rupees,: fifty. i.i :r (3) Any Buell person may de~d that the conveyance or pa<;kaqe of bot.h, .es ~he case may be, shall be tasen without unneceeserv delay before a member ')r the Secretary or Magistrate, who shall cause t no inspection to- De made in hie presence. Power to examine article liable to octroi or terminal tax and to search. .. ( ,+ , , THE ANDAIIAII AND NlCOBAR llXTIIAORDI1Y GAZIm'E. DI£.