Section 40 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
40.
Octroi duty shall be paid at the import naka on the goods imported for sale to the public by the Manager of the Government Emporium and the refund of such duty may be granted on the goods that are exported without being sold within a period of three months from the date of their import on the certificate of the Manager Such export must, however, be made under the supervision of the officer deputed by the Octroi Superintendent on payment of a fee of Rs. 5 per day or a part thereof.
