Section 37(ii) 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
(ii)The importer shall give all the details of the goods that he intends to keep in the Octroi Free Zone and file a declaration in a special form at the import naka along with the original invoices.
