Section 14(g) 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
(g)Any vehicle carrying dutiable goods in the octroi limits may be detained in the Bonded Warehouse at the risk and cost of the importer of goods. If it is noticed that the importer of such goods has imported such goods from outside the octroi limits and is without proper octroi receipt or pass, the sale shall not be released until the penal duty is paid as per rules.
