Section 79 in Rajasthan Panchayati Raj Rules, 1996
79. Duties of persons bringing goods and animals.
(1)All persons bringing or receiving goods or animals liable to pay octroi within the octroi limits shall exhibit or produced all bills, invoices, receipts or other documents of a like nature which they may possess relating to the goods or animals to enable the octroi official to ascertain, assess and collect the amount of octroi duty leviable and such persons shall afford the octroi official every facility for the purpose of having their goods appraised and when required to do so shall permit them to inspect, weigh examine, measure or otherwise appraise or deal with the whole or any portion of the goods or animals for the purpose of assessing or collecting octroi duty thereon, checking the payment of such duty or carrying out any other provisions of these Rules.(2)In the event of there being no invoice or bill or other relevant document in the possession of the person bringing dutiable goods or animals or of non-acceptance by the octroi official of the value as shown therein, a declaration shall be made and signed by such persons and octroi shall be levied as per market price of the goods or animals after getting the value thereof appraised in the markets.
