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12/07/2024
Laws of Bangladesh

1The Cantonments Act, 1924

( ACT NO. II OF 1924 )

Chapter V

TAXATION

Octroi, Terminal Tax and Toll

Inspection of imported goods, etc.
81. 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 authorized by the Board 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, invoice or document of a like nature, which such person may possess relating to such goods, vehicles or animals.

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    Throughout this Act, except otherwise provided, the words "Bangladesh", Government", "Penal Code" and "Taka" were substituted, for the words "Pakistan", "Central Government", "Pakistan Penal Code" and "rupee" or "rupees" respectively by the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973), section 3 and 2nd Schedule
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