Section 41(1) 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
(1)In the case of non-payment of octroi duty legally due on demand by any officer or official of the Octroi Department authorised in this behalf by the Municipal Commissioner, such officer or official may seize any goods on which the octroi duty is chargeable which are in his opinion of sufficient value to satisfy the demand together with the expenses incidental to the seizure, detention and eventual, sale, if necessary, of such goods or part thereof and may detain the same. He shall thereupon give the person in possession of the said goods a list of the property seized together with a written notice.
