Section 32(b) 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
(b)When the weight on which the duty is recovered is incorrect in view of the re-weighment that may have been taken at the station before delivery or at the naka :
