Section 22(c) 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
(c)No such intimation shall be accepted unless -(i)it is complete in all respects and is signed by the importer himself or by a person authorised by him in writing in this behalf.(ii)it is made within 60 days from the date of import of such goods within the octroi limits. If the last day for submitting the intimation falls on a public holiday, such intimation may be accepted on the succeeding working day.(iii)it is supported by the official receipt for the octroi duty paid at the time of import and is accompanied with the original invoice, if any, filed at the time of import.(iv)the goods produced for inspection or intended to be exported are identical with what they were at the time of import.(v)the exporter and importer of these goods are one and the same person and such articles have not undergone change of hands as defined.
