Section 16(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)Goods imported by rail or road and intended for immediate export shall not be subject to any duty on their entry at an entrance naka. After the declaration under rule 9 has been made by the importer the official-in-charge shall grant a pass in the prescribed form called the "Transit pass" (Form D) on payment of a fee of Re. 1. The goods duly sealed shall then proceed under an escort, if available, to the naka through which they are to go out and reach there within such period and by such route as will be fixed by the Municipal Commissioner in this behalf taking into consideration the distance and such other factors as may be necessary but in no case such period or total extended period hereinafter provided shall exceed twelve hours from the hour of issue of such pass except in the cases otherwise provided in these rules. As soon as goods reach the exit naka the pass shall be surrendered to the official-in-charge who shall verify such goods with the details given in the pass and if the details are found to be correct and if the pass is surrendered within time limit specified therein, the official-in-charge shall certify thereon that the goods have passed out of the limits with the time at which the goods passed out and after making such entries in the relevant register kept for this purpose send the pass to the Octroi Superintendent. The official-in-charge shall also give an acknowledgement of having received the pass to the person surrendering such pass.
