Liability on account of taxes
70. (1) The Corporation may, by notice, call upon any person to furnish such information, produce such record or accounts, or to present such goods or animals liable to any tax, rate, cess, toll or fee, as may be necessary for the purpose of determining the liability of such person, goods or animals to a tax, rate, cess, toll or fee, or the assessment thereof.
(2) Any official of the Corporation authorised in this behalf may, after due notice, enter upon any building or premises for the purposes of assessing the liability of such building or premises to any tax, or inspecting any goods or animal therein liable to any tax.
(3) Any official of the Corporation authorised in this behalf may, in the prescribed manner, seize and dispose of any goods on which any octroi, terminal tax or toll is due and is not paid.