Amendment status not verified — confirm the current text below against the official source.
Power to fix octroi or terminal tax limits and penalty for evasion of octroi or terminal tax:- If 3[animals or articles] passing the octroi or 4[terminal tax] bound- ary of municipality are liable to the pavyment of octroi 5[terminal tax] then every person who 6[-causes or abets the introduction of or himself introduces or attempts to introduce within the said octroi 7[or 8[terminal tax] boundary, any such 9[animals or articles] upon which payment of the octroi 10[or terminal tax] due on such intro- duction has neither been made nor tendered, shall be punishable with fine which may extend either to 11[twenty] times the value of such octroi or 12[terminal tax] or to fifty rupees, whichever may be greater. Section 78-A 13[78-A. Extension of taxation limits by agreement:- (1) When a committee, with the sanction of the State Government has agreed with a Cantonment Authority 14[---] or 15[The committee of] an area notified under section 241 that in considera- tion of the payment of a lump sum or otherwise the same limit for octroi or terminal The Punjab Municipal Act, 1911, Section 78 55