Section 10(d) 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
(d)If the original invoice is not available or produced by the importer at the time of import or the invoice produced by him is found to be not reliable by the import naka official or if it is incomplete or if the importer is unable or refuses to declare the true value of the goods in the declaration form prescribed for this purpose, the octroi naka official shall calculate and recover the duty according to the current price of the goods prevalent in the local market. For the general guidance of the naka staff, a table of current prices of the articles shall be prepared by the Octroi Superintendent, in consultation with the registered trade unions and chamber of commerce, which should be brought up-to-date at least once a month. Current price shall mean the wholesale price of such goods excluding local taxes :
