Section 14 in The Rajasthan Municipalities (Octroi) Rules, 1962
14. Determination of the value of goods for assessment of octroi.
(1)Before the octroi duty is paid the original invoice (bijak) bearing the signature of the selling dealer or the despatching agent,if any, shall be produced and may be considered valid and accepted as evidence of the value of the goods, he original or its copy produced by the person bringing the goods shall be passed on the bill-cum-receipt in Form 2.Competent authority to attest the copy of invoice[Circular No. Tax/F. 8(6)FSG/DLB/63/14742-14884, dated 7-51964].JktLFkku uxjikfydk Pkqaxhdj fu;e] 1962 ds fu;e 14 ds laca/k esa ,l dk;kZy; dks ,l vk'k; izkIr gqbZ gSa fd bl fu;e ds iz;kstukFkZ vk;krdRrkZ }kjk ewy chtd ;k buokbl dh nh tkus okyh izfrfyfi dks izek.khd`r djus ds fy, dkSu vf/kdkjh l{ke gS-bl laca/k esa ,rn~}kjk ;g Li"V fd;k tkrk gS fd mDr dfFkr fu;e ds iz;kstukFkZ vk;krdRrkZ }kjk ewy chtd ;k buokbl dh izfrfyfi dk izek.khdj.k Lo;a vk;krdRrkZ }kjk gh tkuk pkfg,-(2)All goods, on which as ad valorem octroi is leviable will be taxed according to their full value as given in the original bill or invoice (Bijak).Note.- Full value includes all taxes or excise duty and charges but does not include Railway freight, commission or other incidental charges on the goods.(3)If the person bringing the goods fails to produce the invoice or bill of the goods being brought by him, or he refuses to furnish the information as required under rule 8, the Incharge of the octroi out-post shall forward the goods to the Octroi Superintendent under the charge of Municipal employee for appraisement and recovery of the octroi due.(4)The Octroi Superintendent on receipt of such goods shall appraise the same as per market rate with the assistance of at least two dealers dealing in the same commodities and shall levy the octroi due.(5)If the invoice is subsequently received and presented by such person within thirty days of the date of payment of octroi after appraisement of goods by the Octroi Superintendent, the amount of octroi charged in excess, if any, shall be refunded.(6)if there is any dispute between such person and the Octroi Superintendent regarding acceptance of the invoice or bill value, the matter shall be decided by the Executive Officer.(7)[ In case the Incharge octroi outpost charges any excess amount of octroi due to some error, mistake or by wrong calculation, the amount,so charged, in excess, shall, on the application of the payee within thirty days of the deposit of octroi amount, be refunded to him after verification of the correctness of the amount.] [Added by 8-10-65 Published dated 17-2-66.](8)[ In case where the State Government have, under sub-section (5) of section 107 of the Act, exempted any class of goods from payment of octroi subject to the production of certificate from concerned authorities and the person bringing such goods does not produce the requisite certificate at the time of entry of the goods within Municipal limits, he shall have to forthwith deposit such amount as is equivalent to the amount of octroi leviable on such goods:Provided that the amount so deposited shall be refunded to the payee if he makes an application within a period of 2 months from the date of such deposit, alongwith the aforesaid certificate.] [Added by 8-7-70 Published dated 13-4-71.]
