Section 31 in The Rajasthan Municipalities (Octroi) Rules, 1962
31. Detention of goods upon evasion of payment of octroi.
(1)If the Octroi Superintendent considers that any person is evading or attempting to evade the payment of octroi on any goods which are being brought into the Municipal limits he may detain such goods reporting his doing so without delay to the Executive Officer.(2)If the Executive Officer determines that octroi is payable upon such goods and the person is not prepared to pay the amount of octroi declared by the Octroi Superintendent the goods shall be sent to the bonded warehouse and shall be dealt with in accordance with the provision of this chapter.
