Section 13(b) 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
(b)If the octroi naka official sees reason to doubt a declaration made under rule 9 or his assessment is disputed, he shall accept such duty as the importer agrees to pay and shall then cause the goods to be taken under an escort, if available, to the Central Bonded Warehouse by the importer of the goods with challan and a report. But the naka-official may take such security for payment of the duty as he considers necessary. Such cases shall be dealt with personally by the Octroi Superintendent, or such other officer deputed by him as laid down in rule 14(a).
