Section 13 in The Rajasthan Municipalities (Octroi) Rules, 1962
13. Facilities for current accounts.
(1)The Board shall maintain a list, in Form 6 of all persons whether firms or individuals allowed special facilities under section 133 of the Act for the payment of octroi. The list shall be kept corrected up-to-date and a copy of the list signed by the Executive Officer shall be kept at each octroi out-post.(2)The person to whom such facilities are given, printed books of entry passes in duplicate shall be supplied in Form No. 7 on payment of such price as may be fixed by the Board. When such a person wishes to bring his goods into the Municipality, he shall fill up the entry pass and send it to octroi-out-post. If he does not send an entry pass, the goods shall be dealt with under the ordinary rules. On receipt of the entry pass, the Incharge of the octroi out-post shall see the the person who has signed it is named on his list, and if so, he shall; after satisfying himself that the goods agree with the details entered in the entry pass, fill up the certificate at the foot thereof as well as the coupon. He shall then tear off the coupon, deliver it to the person who presents the entry pass, and admit the goods named in the pass. He shall send the entry passes to the Octroi Superintendent, where they shall be examined that the certificate covers the details of the entry pass and the amount of octroi due shall be debited to the account of the person concerned.(3)The persons to whom special facilities have been given [X X X] [Omitted by 20-3-63 w.e.f. 20-4-63.], a printed book of transport passes shall be supplied in Form No.5 on payment of such a price as may as be fixed by the Board. When such a person wishes to transport his goods from the Municipality, he shall fill up a Transport pass and send it with his goods to the octroi-out-post of exit. On receipt of the transport pass, the Incharge of the octroi-out-post shall see that the person who has signed it is named on the list; and if so, he shall, after satisfying himself that the goods to be transported agree with the details entered in the Transport pass, fill up the certificate at the foot thereof as well as the coupon. He shall then tear off the coupon and deliver it to the person who presents the Transport pass, he shall send the Transport passes to the Octroi Superintendent, where they shall be examined to see that the certificate covers the details of the transport pass and shall be filed separately under the name of each such person.(4)In cases provided for in sub-rule (3) amount of octroi duty payable shall be based on the total amount of the octroi as shown by the entry passes less the total amount of goods transported outside the Municipal limits as shown by the transport passes:[Provided that in computing the octroi duty payable under sub-rule(4), the goods transported outside the Municipal limits shall be lessened only if such goods have not been sold within the Municipal limits and that if they have been exported out of such limits within a period of [six months] [Added by 20-3-63. w.e.f. 20-4-1963] from the date of their import in such limits.](5)Payments by such person shall be made strictly in advance, and at the expiry of his period for which facilities have been given, the name of the person shall immediately be struck off.
