Section 16(f) in The Octroi Rules for the Assessment Collection and Refund of the Cess (Octroi Duty) Imposed under section 114 (1)(e) of the City of Nagpur Corporation Act 1948, and for Prevention of Evasion thereof, on goods and animals brought within the octroi limits of the Nagpur Corporation for sale, consumption or use therein
(f)If the importer fails to surrender the transit pass within the time limit specified therein it will be presumed that he has failed to export the goods beyond the octroi limits and that those have been sold, consumed or used within the octroi limits and he shall be liable to pay up to twice the amount of duty leviable, unless -(i)he voluntarily pays single duty or intimates to the Octroi Superintendent for the appropriation of the deposit already made under rule 16(e) within 36 hours from the expiry of the period of the transit pass, or(ii)gives intimation of such failure within 36 hours of the issue of the pass and proves to the satisfaction of the Octroi Superintendent within a week's time that such goods were actually exported beyond octroi limits within the time limit specified in the pass.
