Section 10(2)(c) in The Rajasthan Municipalities (Octroi) Rules, 1962
(c)Goods imported through Railway train. - In the case of goods brought by a Railway Goods or passenger train, the person bringing on receiving the goods before taking delivery of the same shall present the railway receipt or the parcel way Bill at the octroi-out-post for stamping and payment of octroi dues thereon. The Incharge of the octroi-out-post shall note down the particulars of the railway receipt or parcel way bill, as the case may be, in the register in Form No. 3 and obtain signature of the person bringing or receiving the goods and recover the amount of octroi duty due and shall issue a bill-cum-receipt in Form No. 2. Thereafter the Incharge of the out-post shall also affix on the Railway receipt or the parcel-way- bill, as the case may be, the stamp of 'octroi paid'. Such person shall produce for verification the goods alongwith the receipt at the octroi-out- post after taking delivery.