Section 9(iv) 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
(iv)Every person called upon to make a declaration under this rule or to furnish any information regarding such goods by octroi naka official or any other officer shall make a true declaration of goods or furnish true information concerning such goods to the best of his knowledge and belief.
