Section 10(2)(b) in The Rajasthan Municipalities (Octroi) Rules, 1962
(b)(i)Collection of octroi where no arrangement of octroi outpost exists. - In the case of a Municipality where no arrangements have been made for collection of octroi at an octroi outpost, the Incharge of the octroi outpost shall draw up a pass in triplicate in Form No. 4 the first copy shall remain in the pass book as counterfoil, the second copy shall be given to the person bringing the goods and the third copy shall be sent to the octroi Superintendent. Such person shall pay the next working day the amount of octroi due to the octroi Superintendent.(ii)On presentation of the pass referred to in sub-clause (i) of clause(b) the octroi Superintendent shall recover or cause to be recovered the octroi duty and issue or cause to be issued a Bill-cum-receipt and a copy of the Bill cum-receipt sent to the octroi out-post of issue for pasting it on the copy of the pass.