Section 20 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
20.
The amount of deposit if not claimed within the prescribed period shall be forfeited and credited to the Corporation fund.Procedure to be followed in dealing with the goods meant for temporary detention with the importer and eventual export and for claiming refund of octroi duty paid thereof
