Amendment status not verified — confirm the current text below against the official source.
If goode passing t~ octroi or terminal Penalty for tax boundary of a Municiapl~ area liable to the evasion of payment of octroi or termipal tax. than every OCtroi or pe~on ~ho, ,with intens~ to defraud the terminal munlClpallty. Introduces or attempts to introduce tax. within the' said octroi or '~rminal tax boundary any 8UC~ g~ upon which ~nt ot the Octroi or tennmal tax due Oil i introduction. has neither been _de nor tend' or ceueee ~ts such int~oduction shall be unishable with fine which may extend elther to n times the value of such oct.r.n or terminal tax.! or to f:ifty rupees, whichever amount is greater.F , f