Section 3(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)For collecting the duty, outposts, hereinafter called octroi nakas, with suitable number of moharirs and peons, shall be established at such places or in the immediate vicinity of octroi limits as shall be determined by the Municipal Commissioner from time to time. Branch octroi nakas with moharirs and/or peons-in-charge, may also be similarly established for intercepting the import traffic or directing it to the main octroi nakas.
