Section 45(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)When the Municipal Commissioner or the officer authorised in this behalf by the Municipal Commissioner is satisfied that it is necessary in the interest of the Corporation revenue to issue a requisition requesting any importer or a dealer within the limits of the Corporation to file a declaration in the prescribed form regarding the imports made by him or by his agent during a specific period of dutiable articles within the octroi limits such a declaration duly signed by the importer shall be submitted by him to the Municipal Commissioner within a fortnight from the date of receipt of such requisition. If the Municipal Commissioner or the officer authorised by him in this behalf has reasons to believe that such a declaration is false or otherwise incorrect, it shall be competent for the Municipal Commissioner or the officer authorised by him in this behalf to require such importer to produce in the municipal office within such reasonable period as the Municipal Commissioner shall prescribe such account-books and furnish relevant extracts of the said account books under his signature.
