Section 37(iv) 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
(iv)On receipt of such goods the Inspector-in-charge of the Octroi Free Zone godowns shall verify such goods in the presence of the importer take an entry in the stock register to be signed by both the inspector and the importer or his authorised agent and admit those in the godown.
