Section 11(a) 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
(a)If the goods are stated to be intended for sale, consumption or use within the octroi limits or for temporary detention with the importer and eventual export to some other place, the octroi naka official shall on being satisfied as to the correctness of their description, number, quantity or weight and value as given in the declaration, or otherwise determined as provided in rule 10(d), assess the duty, and demand its payment and on such payment being made grant a pass for the goods in the prescribed form giving date and time of issue to the importer.
