Section 39 in The Rajasthan Municipalities (Octroi) Rules, 1962
39. Penalties.
- If any person who intentionally evades or attempt to evade the payment of octroi duty on any goods brought within the Municipality or infringes or attempts to infringe any of the provisions of the foregoing rules or in any way obstructs the Board of their servants in the performance of their duties connected with octroi duty under these rules shall, on conviction before a Magistrate, be liable to a fine which may extend to [Rs. 50/- or ten times of octroi duty, which ever is greater.] [Substituted by 7-5-1964 Published dated 20-8-64 w.e.f. 20-9-64.]
