Section 16(d) 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
(d)In case the importer thinks that the goods would not reach the exit naka within the prescribed time he may apply well before the expiry of the time limit fixed in the pass to the exit or entrance naka official for extension of such time limit stating reasons for his inability to export within the time given in the pass and such official shall extend the time not exceeding three hours. If the extension applied for is for more than three hours the matter should be referred to the Octroi Superintendent or Deputy Octroi Superintendent or Assistant Octroi Superintendent who may grant such extension if the demand is found to be genuine. Extension of time limit beyond twelve hours will be granted only in cases of mechanical breakdown of vehicles or causes beyond the control of the importer by the Municipal Commissioner or any officer authorised by him in this behalf only on production of sufficient proof to that effect.
