Section 79(2) in Rajasthan Panchayati Raj Rules, 1996
(2)In the event of there being no invoice or bill or other relevant document in the possession of the person bringing dutiable goods or animals or of non-acceptance by the octroi official of the value as shown therein, a declaration shall be made and signed by such persons and octroi shall be levied as per market price of the goods or animals after getting the value thereof appraised in the markets.
