Section 39A(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)Any amount found to be due to any Oil Company after settling the account as provided in sub-rule (a) may, if not paid by the Oil Company, be recovered by the Municipal Commissioner, from the deposit referred to in sub-rule (b), or if the said deposit be insufficient then in the manner provided in Chapter XII of the Act.]
