Section 14(3) in The Rajasthan Municipalities (Octroi) Rules, 1962
(3)If the person bringing the goods fails to produce the invoice or bill of the goods being brought by him, or he refuses to furnish the information as required under rule 8, the Incharge of the octroi out-post shall forward the goods to the Octroi Superintendent under the charge of Municipal employee for appraisement and recovery of the octroi due.
