Section 82 in Rajasthan Panchayati Raj Rules, 1996
82. Payment of Octroi.
(1)Octroi shall be payable on demand by the officer-in-charge of an octroi post.(2)Octroi duty on goods or animals liable to octroi shall be paid at an octroi post or Panchayat Office.(3)Where there is no octroi post, importer shall file a declaration of value of goods imported and satisfy the Sarpanch or Secretary on the basis of actual vouchers.(4)Upon payment the official-in-charge of an octroi post of Secretary shall draw up a receipt in duplicate in Form X, of which one copy shall be given to the importer and the other shall remain as counterfoil in the receipt book.(5)Traders doing regular business in Panchayat area may also declare the value of goods likely to be imported on monthly basis and deposit octroi in advance. Panchayat shall be free to assess the actual value of such goods on the basis of vouchers/sale by such trader.
