Section 90:
Inspection of imported goods, octroi, terminal tax and toll, etc.
Every person bringing or
receiving any goods, vehicles or animals within the limits of any cantonment in which octroi or terminal
tax or toll is leviable shall, when so required by an officer duly authorised by the Chief Executive Officer
in this behalf, so far as may be necessary for ascertaining the amount of tax chargeable--
(a) permit that officer to inspect, examine or weigh such goods, vehicles or animals; and
(b) communicate to that officer any information, and exhibit to him any bill, in voice or
document of a like nature, which such person may possess relating to such goods, vehicles or animals.