Section 41(5) 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
(5)After deducting the amount of octroi duty due thereon and the expenses incidental to the seizures, detention and sale of such property the surplus shall be forthwith credited to the Corporation Funds and notice of such credit shall be given at the same time to the importer of the goods. If such importer claims the surplus by written application within three years from the date of notice given under this rule, the surplus amount shall be refunded to him by the Municipal Commissioner. Any such surplus not so claimed shall be the property of the Corporation.
