Section 45(2) 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
(2)If the Commissioner on going through the accounts is satisfied that due amount of octroi duty has not been paid by the importer concerned, the Commissioner may call upon the importer to pay up to twice the amount of octroi duty evaded arid he shall be bound to comply with such demand.
