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Nagpur Province - Act

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

NAGPUR PROVINCE
India

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

Rule 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 of 1966

  • Published on 16 May 1966
  • Commenced on 16 May 1966
  • [This is the version of this document from 16 May 1966.]
  • [Note: The original publication document is not available and this content could not be verified.]
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 thereinPublished vide Notification No. G. N., U. D., P. H. & H. D., No. NMC. 5361/29573-A-C, dated 16th May, 1966 (M. G., Part 1-A-N.D.S., page 310)In exercise of the powers conferred by sub-section (3) of section 114 read with clause (e) of sub-section (1) of section 114, and clause (t) of subsection (2) of section 420 and sub-section (4) of section 420 of the City of Nagpur Corporation Act, 1948 (II of 1950), the Government of Maharashtra hereby makes the following rules for assessment, collection and refund of a cess on animals or goods brought within the City for sale, consumption or use therein, imposed under clause (e) of sub-section (1) of section 114 of the said Act and for prevention of evasion thereof and in supersession of the Madhya Pradesh Government Notification No. 886-871-M-XIII, dated the 21st February, 1951, as subsequently amended.These rules shall come into force with effect from the 1st day of June, 1966.Short title. - These rules be cited as 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. Definitions.

- Unless there is anything repugnant in the subject or context -
(1)Act. - Means the City of Nagpur Corporation Act, 1948 (II of 1950).
(2)Municipal Commissioner. - Municipal Commissioner shall include any Municipal Officer empowered by the Commissioner under section 59(4) of the Act to exercise, perform or discharge the powers, duties and functions conferred or imposed upon or vested in the Commissioner by or under the provisions of these rules.
(3)Corporation. - Means the Municipal Corporation of the City of Nagpur.
(4)Entrance naka. - Means the octroi naka at which the goods arrive for the purpose of their importation within octroi limits.
(5)Exit naka. - Means the octroi naka at which the goods arrive for the purpose of exportation outside the octroi limits.
(6)Goods. - Goods would include animals.
(7)Goods intended for immediate export. - Shall mean goods in transit which are imported into the octroi limits not for sale, consumption or use therein, but only to pass through the octroi limits without making any halt enroute to the exit naka and without breaking bulk or change of hands form by any process of manufacture or otherwise. The change of hands shall mean change of ownership within octroi limits due to sale or otherwise. Breaking of bulk shall include re-packing of goods.
(8)Import and export. - Import and export means, respectively, the conveying into or out of the octroi limits of the Corporation from or to any other area.
(9)Importer. - Importer shall mean the person who is actually conveying the goods or articles into the octroi limits and shall also include the person within the octroi limits of the Corporation on whose behalf the said goods are conveyed.
(10)Octroi naka. - Octroi naka shall mean the municipal naka at which the goods are being imported or exported.
(11)Octroi naka officials. - Means Municipal Official in-charge of the octroi naka and shall include moharir, daroga or inspector.
(12)Schedule. - Means the Schedule annexed with the imposition rules.

2.

Goods subject to a payment of A cess, hereinafter called octroi duty, imposed by the Corporation under clause (e) of sub-section (1) of section 114 of the Act, are, wherever produced, liable to pay the octroi duty as soon as they enter the octroi limits of the Corporation.

3.

(a)For collecting the duty, outposts, hereinafter called octroi nakas, with suitable number of moharirs and peons, shall be established at such places or in the immediate vicinity of octroi limits as shall be determined by the Municipal Commissioner from time to time. Branch octroi nakas with moharirs and/or peons-in-charge, may also be similarly established for intercepting the import traffic or directing it to the main octroi nakas.
(b)One or more octroi nakas with daroga or octroi inspector-in-charge with such other staff as is deemed necessary shall be maintained near each railway station.
(c)Goods arriving by rail shall be deemed to have entered the octroi limits and shall be dealt with in the manner prescribed hereinafter. Goods which are re-booked or re-loaded and dispatched to other places without removing outside the railway land boundaries; shall be deemed to have not entered the octroi limits.

4.

There shall be an officer called Superintendent of Octroi who shall be responsible for the proper administration of the Octroi Department. His office be called the Central Octroi Office. He may be assisted by the Deputy Octroi Superintendent and such other officers and staff as may be appointed under him and also by such other officers or persons as may be authorised by the Municipal Commissioner in this behalf from time to time.

5.

Municipal Commissioner may establish one or more branch offices with Officer-in-charge called Assistant Octroi Superintendents and other necessary staff.

6.

Every octroi official shall either wear a badge indicative of his office or shall have with him ready to be displayed the identity card duly signed by the Municipal Commissioner or any other officer authorised by him in this behalf.

7.

(a)A printed or legibly written Marathi or Hindi copy of the schedule of octroi duty and rules framed for assessment, collection and refund of octroi duty and for prevention of evasion thereof shall be passed at a conspicuous place at the Central and Branch Octroi offices and at every naka.
(b)The Corporation shall provide a set of scales and weights at the Central Octroi Office, Branch Offices and every octroi naka.

8.

(a)As soon as the goods are brought to the octroi limits, the importer shall take them to the nearest entrance nakas to be dealt with according to these rules.
(b)An official on duty at the octroi naka or branch octroi naka or any other person authorised by t he Municipal Commissioner in this behalf, may call upon a person carrying any goods after they have entered the octroi limits to take them to the octroi naka. if such official has reason to believe that such goods are liable to octroi duty and thereupon they shall be taken by the importer to the entrance naka and if such goods are found on examination liable to duty they shall be dealt with according to these rules. Drivers and owners of vehicles and pack animals shall stop at the octroi naka, for examination of the goods and animals shall not leave the naka until duty on goods and animals, if leviable, has been paid. They shall assist the octroi officials and carry out their orders in connection with the assessment and collection of duty on the goods and animals in their charge and shall fill up the register kept at the octroi naka and sign it.
(c)Goods on which octroi duty is payable under these rules received by rail as 'good' or 'parcel' or 'luggage' whether or not for bonafide personal use of the consignee shall be taken to the nearest octroi naka.

9.

On arrival of dutiable goods at the octroi naka the officials on duty shall call upon the importer of such goods -
(i)To declare whether such goods are intended -
(a)for sale, consumption or use within the octroi limits of the Corporation (Form B), or
(b)for immediate export beyond the octroi limits of the Corporation (Form C), or
(c)for temporary detention within the octroi limits and eventual export (Forms F and J).
Note. - In case the importer of the duitable goods is not in a position to give full declaration as prescribed under this rule for want of requisite information he may apply on the prescribed form (Form A) to the official-in-charge of the octroi naka for permission to take the goods to the Central Bonded Warehouse for their proper disposal. The official-in-charge will receive the application in the-prescribed form duly filled in and issue a challan in the approved form and send the goods to the Bonded Warehouse with an escort whenever possible.
(ii)To give their description, number, quantity or weight and where duty is leviable ad volorem their value including the cost of carriage and all other incidental charges as detailed in rule 10(a).
(iii)In case of goods meant for immediate export beyond the octroi limits of the Corporation the importer of such goods shall, in addition to the above, furnish information regarding the consignee with his full address to whom the goods are to be exported.
(iv)Every person called upon to make a declaration under this rule or to furnish any information regarding such goods by octroi naka official or any other officer shall make a true declaration of goods or furnish true information concerning such goods to the best of his knowledge and belief.
(v)If the importer fails to give declaration it shall be presumed that the goods are imported in octroi limits for sale, consumption or use within such limits.

10.

(a)Where the duty is chargeable on weight, gross weight including that of the packages or container shall be adopted. Where the duty is chargeable ad valorem, the value thereof shall be the cost price to the importer plus all incidental charges such as customs duty, insurance, excise duty, sales tax and freight and such other charges incurred by the importer, till the arrival of the goods at the entrance naka, if these have not already been included in the cost price.
(b)Except as otherwise provided in these rules, duty shall be assessed on the basis of invoices and not on the basis of V. P. amounts, bank receipts, letters and hundis.
(c)Every importer of goods on which octroi duty is chargeable ad valorem shall produce the original invoice, or bill and other documents (such as railway receipt in the case of goods imported through railway) showing the correct value of such goods and shall fill in and deliver to the entrance naka official a declaration form accompanied by a true copy of such invoice or document signed as such by the importer or his authorised agent. If the contents in the invoice and the declaration do not appear to be reliable to the octroi naka official, the value stated therein shall not be accepted and duty shall be recovered in the manner laid down in rule. 10(d) below.
(d)If the original invoice is not available or produced by the importer at the time of import or the invoice produced by him is found to be not reliable by the import naka official or if it is incomplete or if the importer is unable or refuses to declare the true value of the goods in the declaration form prescribed for this purpose, the octroi naka official shall calculate and recover the duty according to the current price of the goods prevalent in the local market. For the general guidance of the naka staff, a table of current prices of the articles shall be prepared by the Octroi Superintendent, in consultation with the registered trade unions and chamber of commerce, which should be brought up-to-date at least once a month. Current price shall mean the wholesale price of such goods excluding local taxes :
Provided that where the price of articles imported cannot be ascertained from the local market, then in such cases the Octroi Superintendent may after due verification direct the naka official to accept duty provisionally on declared value which should be subject to the adjustment on production of invoice or other documents in original

11.

(a)If the goods are stated to be intended for sale, consumption or use within the octroi limits or for temporary detention with the importer and eventual export to some other place, the octroi naka official shall on being satisfied as to the correctness of their description, number, quantity or weight and value as given in the declaration, or otherwise determined as provided in rule 10(d), assess the duty, and demand its payment and on such payment being made grant a pass for the goods in the prescribed form giving date and time of issue to the importer.
(b)In connection with the assessment of duty on the presentation of invoices of goods, the naka officials or any officer of the department may put questions to and ask for relevant information from the importer or his authorised agent and the latter shall supply the same.
(c)If deemed necessary by the naka official, he may ask the importer to unload any vehicle or open any packages for the purposes of verification and the importer shall comply with such order at his own cost. Infringement of this rule will entail criminal prosecution.
(d)The Municipal Commissioner may, subject to such conditions and safeguards as may be found necessary in each case, permit in writing any trading or manufacturing firm to import dutiable articles without paying duty at the outpost. In such case, duty shall be paid at the Central Octroi Office at such times and at such intervals as the Municipal Commissioner may prescribe.

12.

Goods liable to duty ad valorem may be assessed according to the value as determined under rule 10(a). If the invoice is produced the rates given in the invoice shall be compared with the rates shown in the table of current prices or in the absence of rates in the table, with the rates prevailing in the market situated within the Corporation limits and if the invoice rate is found less than the table rate or the market rate by more than 12 ½ per cent duty shall be assessed and collected on the values so determined according to the table or market rate. In case the octroi naka official or any other official is unable to determine the values as per the market rates such articles shall be sent to the Central Octroi Office under a special pass (challan) for determination of such values.

13.

(a)If the importer of dutiable goods refuses or is unable to pay the duty thereon the naka official shall send goods to the Bonded Warehouse under an escort if available with the challan to be dealt with as goods in bond.
(b)If the octroi naka official sees reason to doubt a declaration made under rule 9 or his assessment is disputed, he shall accept such duty as the importer agrees to pay and shall then cause the goods to be taken under an escort, if available, to the Central Bonded Warehouse by the importer of the goods with challan and a report. But the naka-official may take such security for payment of the duty as he considers necessary. Such cases shall be dealt with personally by the Octroi Superintendent, or such other officer deputed by him as laid down in rule 14(a).
(c)If in the absence of an invoice or any other details the naka official is unable to assess the duty, he shall send such goods to the Bonded Warehouse with a challan under an escort, if available. On receipt of such goods the official-in-charge of the Bonded Warehouse shall follow the procedure as if the goods were received at the entrance naka.
(d)All or any of the goods or the trucks loaded with dutiable goods required to be sent to the Bonded Warehouse, may, if deemed necessary, be sealed and marked by the naka official concerned and the importer of the goods shall be responsible for maintaining the seals and marks intact.
(e)The official-in-charge of the Bonded Warehouse before receiving such goods shall see that the seals and marks are intact. If not, the matter shall be reported to the Octroi Superintendent who after due verification that there is neither tampering nor otherwise change of goods may order the official-in-charge to accept the goods.
(f)In the absence of the invoice or if correctness of declaration is in doubt or if assessment is disputed or for other sufficient reasons the goods are kept or detained at the Central or other Bonded Warehouse or at octroi naka, a fee as laid down in rule 17(b) shall be charged.
(g)If the goods under challan are not deposited in the Bonded Warehouse within period specified in the challan, the importer of the goods shall be liable for criminal prosecution unless the importer proves to the satisfaction of the Octroi Superintendent that the delay was due to causes beyond his control.

14.

(a)If it is noticed by the Municipal Commissioner or by any other officer authorised in this behalf by the Municipal Commissioner by general or special order that in the cases dealt with under rule 13(b) the weight or description or number or quantity or the value of the articles brought into octroi limits of the Corporation exceeds the declared weight, description, number, quantity or value, as the case may be, and if such excess is up to 12.5 per cent, extra duty payable shall be recovered. Should the excess be more than 12.5 per cent the importer shall be liable to pay up to twice the amount of duty leviable. Such penal duty shall be realised on the whole consignment and a receipt will be given for the same. This rule will not prevent a criminal prosecution against the importer or declarant in any case in which it may appear desirable.
(b)The drivers or owners of any vehicles shall stop their vehicles on demand at any place within the octroi limits, whenever required by the Octroi Superintendent, Deputy Octroi Superintendent, Assistant Octroi Superintendent or Inspector of the Octroi Department or any other officer authorised by the Municipal Commissioner.
(c)The Municipal Commissioner, Deputy Municipal Commissioner, Octroi Superintendent, Deputy Octroi Superintendent, any Assistant Octroi Superintendent or Inspector of the Octroi Department or any other officer authorised by the Municipal Commissioner may on meeting an importer of dutiable goods within the octroi limits call upon him to show the octroi pass and thereupon he shall produce the same for inspection. The importer shall on demand allow inspection and verification of the dutiable goods with him or in his vehicle.
(d)If on verification of dutiable goods with the pass, there is reasonable doubt of short payment, he shall direct the importer to take the goods to the entrance naka or to the Bonded Warehouse and the importer shall do so. If on such other enquiry at the nake it is found that the proper duty has not been paid, action shall be taken as provided under rule 14(a) or 14(f), as the case may be.
(e)If the importer of goods could not produce the octroi pass (i.e. receipt of having paid the duty) or the transit pass or the challan and further if he could not prove that the goods were not imported from outside the octroi limits to the satisfaction of such officer, it shall be presumed that the importer has imported the goods from outside the octroi limits without paying the requisite duty and without giving the declaration as required under the rules.
(f)Any person bringing any dutiable goods within the octroi limits of the Corporation without paying the duty and without giving declaration to official-in-charge of the entrance naka, shall be liable to pay twice the amount of duty leviable. The dutiable goods may be detained at the Bonded Warehouse at the risk and cost of the evader till the payment of such penal duty is made. In addition, the importer will be liable to be prosecuted for evasion of duty.
(g)Any vehicle carrying dutiable goods in the octroi limits may be detained in the Bonded Warehouse at the risk and cost of the importer of goods. If it is noticed that the importer of such goods has imported such goods from outside the octroi limits and is without proper octroi receipt or pass, the sale shall not be released until the penal duty is paid as per rules.
(h)If at any time it is noticed by any officer or official of the Octroi Department that the importer or his agent has filed a false declaration or produced a fraudulent document or otherwise attempted to evade the duty in part or in full, he shall be liable to pay twice the amount of duty leviable and may in addition be liable to be prosecuted for giving false declaration or for producing fraudulent document and for evasion of duty also.

15.

The Octroi Superintendent shall keep a separate register of the payment of penal duty under these rules.Procedure to be followed in dealing with the goods meant for temporary detention in Bonded Warehouse and eventual export and for Refund of Deposit

16.

(a)Goods imported by rail or road and intended for immediate export shall not be subject to any duty on their entry at an entrance naka. After the declaration under rule 9 has been made by the importer the official-in-charge shall grant a pass in the prescribed form called the "Transit pass" (Form D) on payment of a fee of Re. 1. The goods duly sealed shall then proceed under an escort, if available, to the naka through which they are to go out and reach there within such period and by such route as will be fixed by the Municipal Commissioner in this behalf taking into consideration the distance and such other factors as may be necessary but in no case such period or total extended period hereinafter provided shall exceed twelve hours from the hour of issue of such pass except in the cases otherwise provided in these rules. As soon as goods reach the exit naka the pass shall be surrendered to the official-in-charge who shall verify such goods with the details given in the pass and if the details are found to be correct and if the pass is surrendered within time limit specified therein, the official-in-charge shall certify thereon that the goods have passed out of the limits with the time at which the goods passed out and after making such entries in the relevant register kept for this purpose send the pass to the Octroi Superintendent. The official-in-charge shall also give an acknowledgement of having received the pass to the person surrendering such pass.
(b)
(i)If such goods are to be exported by rail, railway octroi naka official shall follow the procedure as laid down below.
(ii)On verification of the goods with their details on the transit pass and if those are found to be correct he shall stamp the transit pass "goods allowed to be taken to the railway yard" and the transit pass be then returned to the importer and he be allowed to take the goods to the railway yard with an escort.
(iii)If such goods are to be exported as personal luggage accompanying the importer he shall produce luggage receipt or the railway ticket, as the case may be, to the octroi naka official instead of the railway receipt.
(iv)After the goods are booked the importer shall present the railway documents with the transit pass before the same exit octroi naka official. The official, on being satisfied that the goods shown in the railway document are the same that are noted in the transit pass, shall accept the transit pass, note the details of the railway document on the transit pass, enter the details thereof in the register maintained for this purpose and send the pass to the Octroi Superintendent. He shall also give acknowledgement to the importer surrendering the pass.
(v)The railway receipt, luggage receipt or railway ticket or any other document from the railway authorities about the receipt of the goods by them, as the case may be, shall be produced by the importer along with the transit pass within a period of three days from the date of its issue failing which the presumption will be that the goods have not been exported but have been sold, consumed or used within the octroi limits unless otherwise proved and the importer shall be liable to pay twice the duty leviable thereon.
(c)The Municipal Commissioner may, if he deems necessary, issue orders for obtaining a deposit fee equal to the duty leviable before the issue of the transit pass on certain categories of goods or from habitual defaulters who fail to surrender transit passes within the prescribed time limit. Return of such deposits shall be made subject to the provisions of the municipal accounts rules for the refund of the general deposits by the Octroi Superintendent immediately on presentation of an application (Form E) within three months from the date of issue of such transit pass along with a deposit receipt and the acknowledgement of the octroi naka official of having surrendered the transit pass if it is proved to the satisfaction of the Octroi Superintendent that such goods have been exported outside the octroi limits within the prescribed time limit.
Such deposit shall be forfeited to the Corporation if those are not claimed as prescribed above.
(d)In case the importer thinks that the goods would not reach the exit naka within the prescribed time he may apply well before the expiry of the time limit fixed in the pass to the exit or entrance naka official for extension of such time limit stating reasons for his inability to export within the time given in the pass and such official shall extend the time not exceeding three hours. If the extension applied for is for more than three hours the matter should be referred to the Octroi Superintendent or Deputy Octroi Superintendent or Assistant Octroi Superintendent who may grant such extension if the demand is found to be genuine. Extension of time limit beyond twelve hours will be granted only in cases of mechanical breakdown of vehicles or causes beyond the control of the importer by the Municipal Commissioner or any officer authorised by him in this behalf only on production of sufficient proof to that effect.
(e)In the case of export by railway, if the importer does not get the booking within three days, be shall inform the exit railway naka official in writing requesting for extension of the period for production of the railway receipt. Such extension shall be granted only by the Octroi Superintendent or his Deputy or Assistant Octroi Superintendent after due enquiry. However, the maximum time limit that could be extended for production of railway receipt is 168 hours only from the time of issue of transit pass.
(f)If the importer fails to surrender the transit pass within the time limit specified therein it will be presumed that he has failed to export the goods beyond the octroi limits and that those have been sold, consumed or used within the octroi limits and he shall be liable to pay up to twice the amount of duty leviable, unless -
(i)he voluntarily pays single duty or intimates to the Octroi Superintendent for the appropriation of the deposit already made under rule 16(e) within 36 hours from the expiry of the period of the transit pass, or
(ii)gives intimation of such failure within 36 hours of the issue of the pass and proves to the satisfaction of the Octroi Superintendent within a week's time that such goods were actually exported beyond octroi limits within the time limit specified in the pass.
The recovery of the penal duty on the transit failed goods after deducting the deposit amount if any under rule 16(c) shall be made as laid down under Chapter XII of the Corporation Act.
(g)If in some cases where the deposits are not taken and it is subsequently found that the transit pass has not been surrendered by the importer the recovery of the penal duty may be conducted by the Municipal Commissioner or any other Officer authorised by him in this behalf if he is satisfied that such goods have actually been exported outside the octroi limits.
(h)The Municipal Commissioner may authorise by general or special order the Octroi Superintendent or his assistants or the naka official to seal such goods or such goods of particular category or of particular importer. He may also authorise levy of an escort fee of Rs. 2 per vehicle or carrier in case an escort is given for such goods liable to duty of rupees five or more and may further fix routes by which the vehicles carrying such transit goods shall pass to the exit nakas If the escort is not available and if the naka official deems it necessary to give an escort, the importer of the dutiable articles shall wait at the naka till the escort is available. If the goods are sealed the exit naka official shall verify such seals and shall allow the goods to pass only if the seals are found intact. Otherwise the transit pass shall not be accepted and the goods shall be detained or sent to the bonded warehouse with a report to the Octroi Superintendent. If the importer insists to take away the goods or takes away the goods he may do so at his own risk of payment up to twice the amount of duty leviable.
(i)If such goods are to be exported to the godowns of the importers at Nagpur situated within the annular space between the octroi limit and the Corporation limits, the Municipal Commissioner may impose such restrictions as he may deem fit.
Goods meant for temporary detention and eventual export - Procedure to be followed

17.

(a)The goods meant for the temporary detention within octroi limits and eventual export shall mean such goods that are being imported within the octroi limits with the ultimate object of export outside the octroi limits but cannot be exported immediately after their import for any bonafide reasons. Such goods shall be either deposited at the bonded warehouse maintained by the Corporation for this purpose or taken away by the importer after giving requisite declaration to the naka official that such goods are meant for temporary detention with the importer and eventual export. In the latter event the full duty thereon shall be paid at the entrance naka or at the bonded warehouse in the cases of goods deposited under challan under rule 9.
(b)If such goods are deposited at the bonded warehouse a fee of Re. 0.25 per quintal per day for the first seven days and Re. 0.50 per quintal per day thereafter shall be paid by the importer after the expiry of a free period of 36 hours from the time of their first entry in the octroi limit. This free period will be in addition to the period of public holidays on which the working of the bonded warehouse is closed and no warehousing fee shall be charged for such period. The bonded warehouse official shall pass a receipt for the payment made on this account. The maximum period of detention in (he bonded warehouse shall be thirty days. If the goods are not removed within a period of thirty days the Octroi Superintendent shall give a notice to the importer calling upon him to take delivery of the said goods within a week. On the importer's failure to take the delivery the Octroi Superintendent may break open the packages and shall cause such goods to be sold by public auction after an intimation to the importer well in advance if he is traceable and after due publication by affixing notice at the bonded warehouse, Central Octroi Office and the Central Office of the Corporation :
Provided that if the property detained is subject to speedy and natural decay or when the expenses of keeping in the custody including the duty leviable are likely to exceed its value, the Octroi Superintendent may auction it at any time with the orders of the Municipal Commissioner. All sales involving property the estimated value of which of Rs. 200 or more shall be confirmed by the Municipal Commissioner.
(c)
(i)After deducting the bonded warehouse fees, octroi duty due thereon and all other expenses of conducting the sale, the surplus sale-proceeds shall be forthwith credited to the Corporation and notice of such credit shall be given at the same time to the importer of the goods. If such importer claims the surplus by written application to the Municipal Commissioner within three years from the date of notice given under this rule, the surplus amount shall be refunded by the Municipal Commissioner to the importer.
(ii)Any such surplus not so claimed shall be property of the Corporation.
(d)The Corporation will take such steps as it may deem fit for the safety of the goods in bond, but will not be responsible for any loss or damage to them, however, caused except upon a proof of gross negligence or misconduct of the person-in-charge of the bonded warehouse. The persons using the warehouse must make their own arrangements for the protection of their goods.

18.

(a)If the importer wants to export the goods deposited in the bonded warehouse he personally or through his authorised agent shall fill in the declaration form giving all the details regarding the full name with complete address of the person to whom the goods are to be exported and shall also deposit the amount of duty leviable thereon. The warehouse official thereon shall issue a deposit receipt for the amount deposited and shall also issue an "export pass" (Form II) in the prescribed form in duplicate on payment of a fee of Re. 0.50 and after obtaining a specimen signature of the importer or his authorised agent on the pass. The Official shall if deemed necessary seal the goods to be exported and shall deliver the goods to the importer for being taken to the taxi naka along with an escort wherever possible.
The official-in-charge of the bonded warehouse shall also mention the time limit within which and the route by which such goods shall be exported outside the octroi limit. The duration shall be so fixed in each case with due regard to the distance and transport facility but in no case it shall exceed twelve hours from time of issue of such pass.
(b)On presentation of the goods to the export naka. the official-in-charge shall first see whether the goods have been presented within time noted in the pass and seals if any thereon are intact. If he is satisfied that the goods are identical in all respects - weight, quality and quantity or any other marks - he shall endorse a certificate to that effect on both the copies of the export pass. After the goods are actually exported outside octroi limits one copy of the said pass shall be retained by him and the other copy shall be handed over to the importer after making relevant entries in the register maintained for this purpose and after obtaining the acknowledgement of the importer in the register for having received one copy of the export pass. All such copies of the export passes retained by naka official shall be returned to the Octroi Superintendent on the next day along with the register and list in duplicate of such surrendered passes.
(c)
(i)If the goods are to be exported by rail, the railway naka official shall follow the procedure as laid down below.
(ii)On verification of goods with their details in the export pass if these are found to be correct he shall stamp both the copies of the export pass "goods allowed to be taken lo the railway yard" and hand over both the copies of the export pass to the importer. He will then be allowed to take the goods to the railway yard with an escort if available.
(iii)After the goods are booked the importer shall present the railway receipt with both the copies of the export pass, before the same railway naka officials. The official, on being satisfied that the goods shown in the railway receipt are the same that are noted in the export pass, shall note the details of the railway receipt on both the copies of the export pass and shall follow the further procedure as laid in rule 18(b).
(iv)If such goods are to be exported as personal luggage accompanying the importer, he shall produce luggage receipt or the railway ticket, as the case may be, to the naka official instead of the railway receipt and the latter shall note the particulars thereof on both the copies of the export pass.
(v)In case the railway receipt, luggage receipt or railway ticket, as the case may be is not produced within a period of three days from the date of booking of such goods it will be presumed that goods have not been exported but have been sold, consumed or used within octroi limits and the importer shall not be entitled for refund of his deposit.
(d)
(i)In case the goods cannot be exported within the time limit prescribed in the pass on account of the reasons beyond the control of the importer he shall apply for extension of such time limit to the Octroi Superintendent or such other officer appointed in this behalf. Such officer shall verify the goods and after satisfying himself of the reasons of failure may extend the time limit but in no case the total period of extension shall exceed twelve hours.
(ii)In case the importer feels that the goods cannot be exported within such time limit, he may deposit the goods again in the bonded warehouse and apply for a fresh export pass after getting the previous one cancelled. In such a case, he will not be required to pay a fresh deposit but shall be liable to pay the export pass fee and warehousing fees without getting allowance of initial free period of 36 hours.
(iii)In the case of export by railway, if the importer does not get the booking within the time limit prescribed in the pass he shall inform the exit railway naka official of the same in writing requesting for extension of the prescribed time limit. Such extension shall be granted only by the Octroi Superintendent or Deputy Octroi Superintendent or Assistant Octroi Superintendent after due enquiry. The maximum time limit permissible for production of railway receipt is 168 hours from the time of issue of export pass.
(e)If the importer fails to surrender the export pass within the time limit specified therein, it will be presumed that he has failed to export the goods beyond the octroi limit and that those have been sold, used or consumed within the octroi limits and he shall be liable to the payment of penal duty upto twice the amount of duty leviable, unless -
(i)he voluntarily pays single duty or intimates to the Octroi Superintendent for the appropriation of the deposit already made under rule 18(a) within 36 hours from the expiry of the period of the export pass, or
(ii)gives intimation of such failure within 24 hours of the issue of the pass and proves to the satisfaction of the Octroi Superintendent within a week's time that the goods were actually exported beyond octroi limits within the time limit specified in the pass.
The recovery of the penal duty on such goods after deducting the deposit amount, if any, under rule 18(a) shall be made in accordance with the provisions of Chapter XII of the Corporation Act.

19.

The importer claiming the refund of the deposit amount shall apply for refund in the prescribed form (Form I) with the export pass duly endorsed by the exit naka official and deposit receipt to the Octroi Superintendent on any working day between 11 a.m. and 3 p.m. within a period of three months from the date of actual export of such goods. The Octroi Superintendent on being satisfied that the claim is in order shall refund the amount immediately from the permanent advance held by him.

20.

The amount of deposit if not claimed within the prescribed period shall be forfeited and credited to the Corporation fund.Procedure to be followed in dealing with the goods meant for temporary detention with the importer and eventual export and for claiming refund of octroi duty paid thereof

21.

(a)The importer who imports goods that are meant for temporary detention and eventual export and who wishes to detain them at his residence or godown within octroi limits may do so on giving a declaration (Form J) to that effect and on payment of full octroi duty payable thereon.
(b)In case the importer cannot export the goods without breaking bulk or without assemblage and testing in the case of machinery he shall do the same only with the sanction of the Octroi Superintendent in the presence of the official deputed for this purpose by the Superintendent on payment in advance of Rs. 5 per day or a part thereof. Such goods, if necessary, shall be formed into packages which shall be sealed and marked by the official so deputed.

22.

(a)The importer shall declare his intention in the prescribed form (Form K) to export the dutiable goods detained with him under rule 21, giving necessary details and produce such goods for verification on any working day between 1 I a.m. to 5. p.m. except Saturday and on Saturday between 11. a.m. to 3 p.m. at the Central Octroi Office or at any other branch offices as may be established by the Municipal Commissioner for the purpose.
(b)A separate intimation should be given by such importer for his own goods. One such intimation shall be sufficient for single consignment whether such consignment contains goods of one description or more. If the consignment contains goods of different descriptions, they shall be separately detailed in the intimation. Not more than one intimation for export shall be given by the importer for the goods passing through an exit naka in a day.
(c)No such intimation shall be accepted unless -
(i)it is complete in all respects and is signed by the importer himself or by a person authorised by him in writing in this behalf.
(ii)it is made within 60 days from the date of import of such goods within the octroi limits. If the last day for submitting the intimation falls on a public holiday, such intimation may be accepted on the succeeding working day.
(iii)it is supported by the official receipt for the octroi duty paid at the time of import and is accompanied with the original invoice, if any, filed at the time of import.
(iv)the goods produced for inspection or intended to be exported are identical with what they were at the time of import.
(v)the exporter and importer of these goods are one and the same person and such articles have not undergone change of hands as defined.

23.

(a)On receiving such intimation under the preceding rule and on arrival of the goods intended for export, the Octroi Superintendent, his Deputy or Assistant Superintendent shall -
(i)satisfy himself that all the conditions as detailed in rule 22 are fulfilled.
(ii)verify the goods actually produced for inspection and if found to be identical with description in the intimation and in the relevant import invoice, if any, or in the import declaration and in the export invoice as well and he shall seal and mark such goods whenever deemed necessary.
(iii)issue the refund export pass (Form L) an acknowledgement of the importer of having received the same and deliver it to the importer.
(b)The importer accompanied by an escort, if provided by the Corporation will then take the goods beyond the octroi limits through the export naka within the time limit and by the route specified in the refund export pass, and shall present the same to the exit naka official with the refund export pass. The time limit shall be fixed with due regard to the distance of the exit naka from the Central Office or the Branch Offices, but in no case it shall exceed twelve hours from the hour of issue of the refund export pass.

24.

The official at the exit naka on presentation of such goods as well as refund export pass shall satisfy that -
(i)the refund export pass as well as the goods are presented within the prescribed time limit.
(ii)the seals or marks if any, are intact.
(iii)the goods actually, tally with those mentioned in the refund export pass.
On being satisfied he shall make relevant entries in the register, obtain signature of the importer thereon, sign a certificate as prescribed on the refund export pass, deliver the same to the importer and allow the goods to pass beyond octroi limits.

25.

If the goods are not presented at the exit naka within the time limit the naka official shall refuse to give the certificate. In such cases the importer may get the goods re-verified by the Superintendent, Deputy or Assistant Superintendent who shall endorse the time of his second examination in red ink and also extend the time limit. If the verified goods are presented at the exit naka with the refund export pass within the time limit allowed after re-verification of the goods I he procedure laid down in the preceding rule 24 shall be followed.

26.

(a)If such goods are to be exported by rail the railway naka official shall -
(i)first satisfy himself on the three counts mentioned in rule 24,
(ii)make relevant entries in the register and obtain signature of the importer thereon and sign a requisite certificate on the refund export pass,
(iii)stamp the refund export pass "Export is not complete unless the exporter presents the railway receipt, luggage receipt or railway ticket", and
(iv)allow the exporter to take the goods to the railway yard under escort, if available.
(b)After the goods are booked the importer shall present the railway receipt to the same naka official along with the refund export pass within three days from the date of booking. The naka official shall satisfy that goods booked are the same that were described in the refund export pass and thereafter note the particulars of the railway receipt on the pass, endorse it "Export Complete", sign and date such endorsement and deliver the refund export pass to the importer. Similar procedure should be followed, if the goods are exported as personal luggage on production of the luggage receipt or railway ticket.

27.

The Municipal Commissioner may permit certain wholesale dealers and traders to export goods without actual verification at the Central Octroi Office or branch offices as prescribed under rule 23(a)(ii) by opening the packages of such goods and to obtain refund export pass for the goods detailed in the export invoices. It shall always be open to the Octroi Superintendent, Deputy Octroi Superintendent or Assistant Octroi Superintendent or any other official authorised in this behalf by the Municipal Commissioner to open (he packages and to verify the goods with the export as well as import invoice at any time in which case the exporter shall open the packages for verification. In cases of actual misuse of such facility such importer shall be liable for prosecution. If there is reason to believe that such importer abuses this concession the Municipal Commissioner may withdraw such facility.

28.

The Municipal Commissioner may permit such importer who exports goods in large quantities through railway, not to bring the goods to the Central Octroi Office or branch office for verification as prescribed under rule 22(a). The export pass in such cases, will be issued after receiving an application in the prescribed form. The railway naka official shall verify the goods and note the nature, content and weight thereof on the reverse of the refund export pass before they are allowed to be taken to the railway yard. After the goods are booked, the importer will present the railway receipt and the refund export pass to the Central Octroi Office where the latter will be retained and the former returned to the importer. At the end of each month t he importer will send a bill for refund based on the weight given in the railway receipt which will be checked with the refund export pass, refund being granted in accordance with the weight as entered in the refund export pass. This rule will be applicable in respect of goods on which duty is realised by weight.Refunds

29.

(a)Every importer of goods, who has paid octroi tax in it at the time of their import into the octroi limits under rule 21(a) shall be entitled to a refund of duty subject to the provisions of rule 31(b) equal to 90 per cent of the duty paid by him on such goods, when it is exported by him out of the octroi limits without being sold, consumed or used within such limits provided that -
No refund shall be given -
(i)If the claim for refund is made after the expiry of seven days from the date of export subject to the provisions of the rule 28 provided that the Municipal Commissioner may extend this time limit to 15 days by a special or general order.
(ii)If the goods are not exported out of the octroi limits within a period of 60 days from the date of their import.
(iii)If the export is not supported by a duly certified refund export pass.
(iv)If all the conditions in rule 32(c) are not satisfied.
(v)If the amount to be refunded is less than rupee one.
(vi)If the amount claimed as refund is not withdrawn within three months from the date of intimation to the importer to the effect that the amount may be received by him.
(vii)If the goods exported were not declared to be intended for temporary detention with the importer and eventual export at the time of import.
Explanation. - The goods shall be deemed unless contrary is proved to have been imported for sale, consumption or use within the octroi limits if they are not exported outside the octroi limits within 60 days of their import.
(b)This rule will apply to the goods that are imported from the date, these rules come into force.

30.

(a)The application for refund of octroi duty shall be made in the prescribed Form (Form M) by the importer himself or by his duly authorised nominee in this behalf in writing on any working day between 11 a.m. and 3 p.m. at the Central Octroi Office only within seven days from the date of actual export. If the last day for claiming the refund falls on public holiday such application shall be accepted on the next working day.
(b)Such application shall be accompanied by the duly certified relevant, refund export pass and shall contain reference to the connected export intimation already given by the importer. There shall be separate application for each refund export pass.
(c)If the refund application is in order and satisfies all the conditions detailed in rule 29, the amount of refund should be correctly determined subject to the limitations prescribed in the subsequent rule.

31.

(a)When the refund is claimed in respect of the goods on which duty is leviable ad valorem, the value for the purposes of refund shall be the value as per invoice on the strength of which the duty was originally paid together with such cost of carriage and other incidental charges that were then determined. Where the value was determined in the absence of invoice on the basis of market rate prevalent on the day of import that value only should be considered and not the market rate prevalent in the local market on the day of export.
(b)In case the weight, number, quantity or value of goods actually exported do not agree with the details given in the intimation or export invoice and if in the opinion of the Octroi Superintendent the difference is more than 12 ½ per cent, the refund equal to half the amount of tax paid on actual export shall be granted. This will not prevent a criminal prosecution in any cause in which it may appear desirable by the Octroi Superintendent.

32.

Refund shall also be allowed in the following circumstances :-
(a)When the rate at which duty is levied is incorrect due to mistake of the naka official or subsequently adjudicated to be incorrect by the Octroi Superintendent on an application made by the importer in this respect.
(b)When the weight on which the duty is recovered is incorrect in view of the re-weighment that may have been taken at the station before delivery or at the naka :
Provided that the application for refund is made within fifteen days from the date of payment of such duty and is accompanied with a receipt for the duty as paid.
(c)When consignment or a part thereof on which duty has already been paid, has not been delivered by the railway administration and the importer or his representative produces evidence to show that the railway administration have paid to him the value of the goods not delivered and have refunded the freight, if charged in advance thereon :
Provided that the importer or his representative has preferred his claim in writing so as to reach the Municipal Commissioner within 30 days calculated from the date of the payment made by the railway authorities for the missing goods ;Provided further that the importer gives prior intimation of non-receipt of such consignments or a part thereof within 15 days from the date of payment of duty thereon with a certificate from the railway authorities that such consignments or a part thereof were not delivered to the importer.

33.

The application for refund of duty paid on the -
(i)machinery brought for repairs under rule miscellaneous (2) of the imposition and exemption rules, and
(ii)cloth and yarn brought for dying and chassis brought for body building under rule miscellaneous (3) of the imposition and exemption rules, shall be made within seven days from the date of export of such goods and shall be accompanied by the documents prescribed under these rules. If the claim is found to be in order the amount shall be refunded to the importer.

34.

All applications for refund shall be dealt with in the manner prescribed in these rules before the refund is sanctioned.

35.

A permanent advance for payment or refunds shall be maintained by Octroi Superintendent.

36.

All refunds prescribed under the rules shall be sanctioned by the Municipal Commissioner or by any of the officer not below the rank of Octroi Superintendent so empowered by the Municipal Commissioner.Octroi Free Zone

37.

(i)The Corporal ion may establish "Octroi Free Zone" where the Firms or Distributing Agencies may be allowed to import and keep such goods in the godowns specially created for this purpose on the terms and conditions that may be imposed by the Corporation.
(ii)The importer shall give all the details of the goods that he intends to keep in the Octroi Free Zone and file a declaration in a special form at the import naka along with the original invoices.
(iii)After due verification the entrance naka official shall seal the goods and send those with a special escort to the Octroi Free Zone godown. Such despatches will be made only during 10 a.m. to 6 p.m.
(iv)On receipt of such goods the Inspector-in-charge of the Octroi Free Zone godowns shall verify such goods in the presence of the importer take an entry in the stock register to be signed by both the inspector and the importer or his authorised agent and admit those in the godown.
(v)Such goods shall be kept in these godowns at the entire risk of the importer and the Corporation shall not be responsible in any way for the safety of these goods.
(vi)The goods shall be taken out from these godowns only in the presence of the importer and the Inspector-in-charge and while removing shall be dealt with in the manner as if the goods are entering into the octroi limits for the first time and the procedure laid down in the relevant rules will be followed. A regular naka shall be maintained at the entrance of such Free Zone Area.
Miscellaneous

38.

Duty shall not be levied at the time of import on goods imported for manufacturing purposes in the Nagpur Central Jail, which is situated within the limits of the Nagpur Corporation. The goods so used for the manufacturing articles actually sold by such jail to the public will, however, be taxed. At the close of each quarter, the Superintendent of the Jail shall forward to the Nagpur Corporation a statement showing the amount of dutiable raw material (goods) used in the articles sold to the public during the quarter, and shall send the amount of duty leviable thereon. Such manufactured articles as are used in the Jail or supplied to other Jails shall be exempt from duty.

39. [ [Substituted by G. N., U. D., P. H. & H. D., No. NMC. 5367/52009-C, dated 2nd July, 1970 (M. G., Part I-A-N.D.S., page 307)]

(a)The Municipal Commissioner, Subject to such conditions and safeguards as may be found necessary, permit the Maharashtra State Road Transport Corporation to import dutiable articles without paying duty at the out-post and allow the said Corporation to submit a quarterly statement showing the imports and exports of dutiable articles effected by it during the quarter. Such quarterly statement shall be sent to the Municipal Commissioner regularly before the 5th day of the ensuing quarter. The Municipal Commissioner, shall after scrutinising the statement, settle the account and ascertain the octroi duty payable to the Corporation. At the time of settling the account, the export made during a particular quarter shall be deducted from the import made in the said quarter and the duty shall be levied on the balance.
(b)The Divisional Controller or the Manager of the State Road Transport Corporation shall give such information or details as the Municipal Commissioner may from time to time deem necessary and shall make such deposit as the Municipal Commissioner may consider sufficient to cover the amounts which may at any time be due or likely to be due.
(c)Any amount found due to the Corporation after settling the account as provided in sub-rule (a) may, if not paid by the State Road Transport Corporation, be recovered by the Municipal Commissioner from the deposit referred to in sub-rule (b), or if the said deposit be insufficient then in the manner provided in Chapter XII of the Act.

39A.

(a)The Municipal Commissioner may, subject to such conditions and safeguards as may be found necessary, permit the Oil Companies of Nagpur to import dutiable articles without paying duty at the out-post and allow the said companies to submit a monthly statement showing the imports and exports of dutiable articles effected by them during the month. Such monthly statement shall be sent to the Municipal Commissioner regularly, before the 5th day of the ensuing month. The Municipal Commissioner shall, after scrutinising the statement settle the account and ascertain the octroi duty payable to the Corporation. At the time of settling the account, the export made during a particular month shall be deducted from the import made in the said month and duty shall be levied on the balance.
(b)The Managers or Superintendent of the Oil Companies shall give such information or details as the Municipal Commissioner may from time to time deem necessary and shall make such deposits as the Municipal Commissioner may consider sufficient to cover the amounts which may at any time be due or likely to be due.
(c)Any amount found to be due to any Oil Company after settling the account as provided in sub-rule (a) may, if not paid by the Oil Company, be recovered by the Municipal Commissioner, from the deposit referred to in sub-rule (b), or if the said deposit be insufficient then in the manner provided in Chapter XII of the Act.]

40.

Octroi duty shall be paid at the import naka on the goods imported for sale to the public by the Manager of the Government Emporium and the refund of such duty may be granted on the goods that are exported without being sold within a period of three months from the date of their import on the certificate of the Manager Such export must, however, be made under the supervision of the officer deputed by the Octroi Superintendent on payment of a fee of Rs. 5 per day or a part thereof.

41.

(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.
(2)When any property seized is subject to speedy decay, or when the expenses of keeping it together with the amount of octroi duty chargeable is likely to exceed its value the officer or official seizing such property may inform the person in whose possession it was, that it will be sold by public auction at once and shall sell it or cause it to be sold accordingly unless the amount of octroi duty demanded and the expenses incidental to the seizure are paid.
(3)In case the person from whose possession the property is seized pays the octroi duty due together with all the incidental charges to the auctioning authority before the auction is complete the property shall be returned to him.
(4)If no such octroi duty is tendered is made the property seized may be sold by public auction. In case the estimated value of such property is Rs. 200 or more such sale shall be confirmed by the Municipal Commissioner.
(5)After deducting the amount of octroi duty due thereon and the expenses incidental to the seizures, detention and sale of such property the surplus shall be forthwith credited to the Corporation Funds and notice of such credit shall be given at the same time to the importer of the goods. If such importer claims the surplus by written application within three years from the date of notice given under this rule, the surplus amount shall be refunded to him by the Municipal Commissioner. Any such surplus not so claimed shall be the property of the Corporation.
(6)The expense incidental to the seizure of any property under this rule shall be determined in such manner as the Municipal Commissioner may specify in this behalf, but shall not in any cause exceed ten per cent of the amount of octroi duty payable.

42.

The Municipal Commissioner may grant rewards to the informants who are not the employees of the Corporation for giving information leading to the detection of cases of evasion of octroi duty. He may also grant rewards to the employees of the Corporation for detection of outstanding cases of evasion involving duty amounting to Rs. 200 or more in one detection or where outstanding courage or skill has been shown by the employees in detection of evasion of octroi duty.

43.

Every person, importing or exporting goods, if required at any time by the Superintendent or Deputy or Assistant Superintendent of Octroi or by any officer authorised by the Municipal Commissioner in this behalf to produce any document, make statement or furnish information regarding the goods imported or exported by him, shall be bound to produce them, give statement or furnish information as the case may be, to the best of his knowledge and belief.

44.

If it is provided at any time to the satisfaction of the Municipal Commissioner that the importer has not paid any octroi duty or failed to pay full octroi duty, he may after giving sufficient notice to show cause why double the duty on such goods shall not be recovered from him and after taking into consideration the importer's explanation, may recover up to twice the duty leviable in accordance with the provisions of Chapter XII of the City of Nagpur Corporation Act. Such importer shall also be liable for prosecution.

45.

(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.
(2)If the Commissioner on going through the accounts is satisfied that due amount of octroi duty has not been paid by the importer concerned, the Commissioner may call upon the importer to pay up to twice the amount of octroi duty evaded arid he shall be bound to comply with such demand.
(3)If the amount is not paid on demand, it shall be recoverable by distress and sale of the movable property or by attachment and sale of the immovable property of the importer as prescribed under Chapter XII of the City of Nagpur Corporation Act, 1948 (II of 1950).

46.

The Municipal Commissioner may depute any officer or official for going outside the municipal limits for investigation of the offences committed under these rules.

47.

An infringement of rules 8(a), 8(b), 8(c), 9, 10(c) and (d), 11(b), 11(c), 13(d), 13(g), 14(a), 14(b), 14(c), 14(f), 14(h), 16(b)(v), 16(0, 16(h), 31(b), 41, 43, 44 and 45 shall be punishable with fine which may extend to Rs. 500.Form AApplication under rule 9 (Note) for permission to deposit goods in Bonded WarehouseToThe Officer-in-charge.Naka No. .............I, ................... am carrying dutiable articles in................. as per voucher/details attached herewith. Since I do not know the complete details of these goods nor do I know whether these goods are meant for use in Nagpur or to be exported outside Nagpur, I want to deposit these goods in the bonded warehouse on my own risk and responsibility. I may, therefore, be permitted to deposit these goods in the bonded warehouse, Nagpur. I will carry these goods under the escort, if given, and will be responsible for keeping the seals, if put by the Naka official, intact.ApplicantAddress ........................Form BDeclaration under rule 9(i)(a)ToThe Official-in-Charge,Naka No................../Bonded Warehouse,Nagpur CorporationI................................................. (insert the full name and address of the importer) declare that the below-mentioned value of goods noted hereunder is true and correct and is according to the original invoice, true copy of which is filed herewith to the Import Naka Official and the said invoice fully covers all the goods imported by me today as per R/R. No............. date............. month..............year or Vehicle No.......... I further undertake to produce the said invoice for your inspection whenever demanded by you within one year from today. Invoice is not received by me.
Sr. No. Railway receipt No. date and station or vehicleNo. Number and description of packages Description Sender's name and address in full Remarks, if any (to be filled in by the office)
Goods Weight Value plus all incidental charges which are to begiven separately
(1) (2) (3) (4) (5) (6) (7) (8)
          Rs. P.    
Full residential/business address of the Importer Signature of the Importer
I have checked the above particulars with the invoice and verified the goods which are found to be correct. True copy of the invoice appended is verified and found to be correct. The weight or value together with the incidental charges declared is correct. The taxable value or weight of the goods is............ and rate is..............DateInspector/Daroga/MoharirThe amount of Rs. .............. on account of octroi tax has been recovered under receipt No. ..... dated........DateMoharir.Form CDeclaration and undertaking to be given by the Importer of the goods meant for immediate export, i.e. goods in transit under rule 9(i)(b)ToThe Official-in-charge,Naka No. ............. /Bonded Warehouse,Nagpur Corporation.I, ................................... (full name of the importer), residing at ..............., hereby declare that the goods noted in the table below are imported by me on date........... month........... year at............... a.m./p.m. at............. import naka (name of the import naka). The details of the goods imported by me are given in the table below and they are correct. The goods imported by me are not being imported in your octroi cordon for consumption, use or sale but they are goods in transit and are meant for immediate export outside your octroi limits to ............ (name of the place where the said goods are being exported).
No. of vehicle or R. R. No. and date Number and description of packages Description of the goods Weight Value as per original invoice The full name and address of the consignor of thesaid goods The full name and address of the consignee towhom the goods are meant to be conveyed
(1) (2) (3) (4) (5) (6) (7)
        Rs.    
I hereby undertake -
(1)to carry the said goods outside the octroi cordon of the Corporation within.............. hours from the time of import in accordance with the conditions and the manner prescribed for the export of the goods meant for immediate export.
(2)to carry the said goods direct to the export naka under municipal escort if given and by the prescribed route only without making any halt en route to the export naka without breaking bulk or quantity of the goods imported and without change of hands. .
(3)to see that the seals if any, put on the vehicles of the goods are kept intact till these are passed through the exit naka.Driver's licence No.Residential or business address of the importerSignature of the ImporterDate of importTime of importDateForm DTransit Pass (Duplicate)No.Transit Pass Fee Re. 1.[Under rule 16(a) for goods meant for immediate export]
From Naka No. To Naka No. Place of export
Date and hours of arrival Vehicle No. or R/R No. and date by which imported How exported Number and description of packages Description of goods Weight Value Name of the person to whom the goods are exported Whether sealed Remarks
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
                   
Name and................. Recovered deposit amount Rs................ vide Miscellaneous Receipt No............. datedfull address of.................. Recovered escort Fee Rs.............. vide Miscellaneous Receipt No............. datedthe importer.................... Recovered scaling charges Rs............ vide Miscellaneous Receipt No............. datedThe goods should be exported beyond the exit naka No............ by.......... a.m./ p.m. onSignature of Import Naka Moharir.I hereby certify that the goods mentioned above have passed outside the octroi cordon this day the............. of the month............ 19.......... time......... a.m./p.m. in my presence under R/R No./Vehicle No. .............DatedSignature of Export Naka Moharir.Form EApplication for refund of deposit amount under rule 16(c)ToThe Octroi Superintendent,Nagpur Corporation,Napur.Sir,I had deposited Rs.............. on........... vide Deposit Receipt No.......... dated at Naka No. ............. for goods meant for immediate export under Transit Pass No........ dated.......... Such goods were exported outside the octroi limits within the prescribed time-limit. I herewith attach the Deposit receipt No............ dated......... and an acknowledgment of the export naka official. I may kindly be granted the refund of the said amount.DatedSignature of the Importer.Form FDeclaration under rule 9(i)(c) read with rule 17(a) for goods meant for temporary detention in the Bonded Warehouse, and eventual exportToThe Officer-in-charge,Bonded Warehouse,Nagpur Corporation.I........... (insert name in full and address of the importer) declare that the below-mentioned goods have been deposited in the Bonded Warehouse on my behalf by the................ (transport agency's name or driver's name) in Truck No. ............ on my responsibility and risk. These goods are meant for eventual export outside the octroi limits as and when required. The details given below are correct.
No. of vehicle or R/R No. and date, Challan No.and date Number and description of packages Description of the goods Weight Value as per original invoice The full name and address of the consignor of thesaid goods Remarks
(1) (2) (3) (4) (5) (6) (7)
        Rs.    
I hereby undertake to abide by the rules 17, 18 and 19 for the goods deposited in the Bonded Warehouse.Nagpur:Date :Signature of the Importer.Form GDeclaration under rule 18(a) for export of goods deposited in the Bonded WarehouseToThe Officer-in-charge,Bonded Warehouse,Nagpur Corporation.I............ (name in full and address of the importer), hereby declare that the goods detailed below are to be exported to the consignee mentioned below. I am ready to make the requisite deposit and abide by the relevant rules in this connection. I may kindly be granted export pass.
Reference to the articles in form 'F' Number of packages of articles Description Consignee's name and address Mode of exportation Remarks
Goods Weight Value plus all incidental charges to be givenseparately
(1) (2) (3) (4) (5) (6) (7) (8)
          Rs.    
NagpurDatedSignature of the Importer.Checked the goods as per above table and found correct. Seal the goods and give escort, if available. Issue Export Pass after recovering deposit amount Rs............ and sealing and escort fee Rs............Signature of Inspector or Daroga-in-charge.Packages sealed. Sealing fee Rs.......... Miscellaneous Receipt No.......... Escort given....... Escort fee Rs. ........... Miscellaneous Receipt No. ....... Deposit amount Rs. .............. Miscellaneous Receipt No. .......... Export Pass No. ........... dated....... issued.Signature of the Moharir or Daroga.Form HExport Pass (Triplicate)No. ..................Export Pass Fee Re. 0. 50[Under rule 18(a) for goods deposited in Bonded Warehouse for temporary detention and eventual export.]From Naka No ................ To Naka No. ................ Place of export..............................
Reference to Challan No. and date Mark No. and packages number Description Name of the consignee with address How exported Whether sealed and/ or escoted Remakrs
Goods Weight Value including incidental charges to be shownseparately
(1) (2) (3) (4) (5) (6) (7) (8) (9)
        Rs.        
Deposit amount Rs. ................. Miscellaneous Receipt No. ..............., datedEscort fee Rs. ................. Miscellaneous Receipt No. ..............., datedSealing fee Rs. ................. Miscellaneous Receipt No. ..............., datedThe goods shall be exported beyond the exit Naka No. ........... by......... a.m./p.m. on............... timeDateSignature of Bonded Warehouse Moharir.I hereby certify that the seals were intact and the goods mentioned above have passed outside the octroi cordon this day the.......... of.......... at.............. a.m./p.m. in my presence under vehicle No. ...............DateSignature of the Export Naka Moharir.Form IApplication for refund of deposit amount under rule 19ToThe Octroi Superintendent,Nagpur CorporationNagpur.Sir.I had deposited Rs. ........... on............ vide deposit receipt No. ......... dated........... at............ Naka No. .............. for goods to be exported under Export Pass No. ............ dated........... issued from Naka No. ................... /Bonded Warehouse. Such goods were exported outside the octroi limits within the prescribed time limit. I herewith attach the Deposit Receipt No. ............... dated............. and the duplicate copy of the above export pass together with the certificate of Exit Naka official to that effect.I may kindly be granted the refund of the said amount.DateSignature of the Importer.Note. - Cross out the portions that are not required.Form JDeclaration under rule 9(i)(c) read with rule 21(a) for temporary detention with the importer and eventual exportToThe Official-in-charge,Naka No........./Bonded Warehouse,Nagpur Corporation.I,............................... (full name and address of the importer), hereby declare that the below-mentioned goods are meant for temporary detention with me for eventual export outside octroi limits. I am willing to pay the full octroi thereon and may claim refund according to rules if these goods are exported outside limits within 60 days from the date of their import. The below-mentioned details are true and according to the original invoice, true copy of which is filed herewith and the said invoice covers all the goods imported by me as per R/R No. ....................., datedI............. further undertake to produce the said invoice for your inspection whenever demanded by you within one year from today.
Sr. No. Railway receipt No. date and station or vehicleNo. Number and description of packages Description Sender's Name and address in full Remarks, if any (to be filled in by the office)
Goods Weight Value plus all incidental charges which are to begiven separately
(1) (2) (3) (4) (5) (6) (7) (8)
          Rs.    
Full residential/business address of the ImporterSignature of the Importer.I have checked the above particulars with the invoice and verified the goods which are found to be correct. True copy of the invoice appended is verified and found to be correct. The weight or value together with the incidental charges declared is correct. The taxable value or weight of the goods is ............... and rate is..............DateInspector/Daroga/Moharir.The amount of Rs. .............. on account of octroi tax has been recovered under receipt No. ......... dated.........DateMoharir.Form KIntimation under rule 22(A) for export of goods temporarily detained with the ImporterToThe Octroi Superintendent,Nagpur Corporation, Nagpur.Sir.I,............... (name and address in full of the importer), hereby declare my intention to export the goods to ................ through Naka No. ............... as detailed below. The certified copy of original invoices under which these goods were imported arc appended herewith. I have produced the goods for actual verification. Kindly grant me the Refund Export Pass.
Serial No. Description of goods Quantity : number of bags or cases Date of import and entrance naka Import invoice No., date Receipt No. and date Gross weight
(1) (2) (3) (4) (5) (6) (7)
             
Net weight Value Amount to be refunded No. of refund export pass granted Name and address of the consignee How exported Remarks
(8) (9) (10) (11) (12) (13) (14)
  Rs. Rs.        
DateSignature of the Importer.Verified the contents and the weight as above and found correct.Signature of the Refund Daroga.CountersignedAssistant Octroi Superintendent,Receipt No.Form LRefund Export Pass under rule 23(a)Receipt No.Date
Sr. No. Month and date Name and address of the importer Name and address of the consignee Description of bags and cases Quantity : number of bags and cases Gross weight Net weight
(1) (2) (3) (4) (5) (6) (7) (8)
               
Value Duty to be refunded How exported Exit Naka No. Date and time by which the goods should reach theexport naka Goods whether sealed or escort given Remarks
(9) (10) (11) (12) (13) (14) (15)
             

1. Recovered escort fee of Rs. .............vide Miscellaneous Receipt No.......... dated...............

2. Recovered sealing charges of Rs. ............... vide Miscellaneous Receipt No. ............ dated..............

Signature of the Octroi SuperintendentSignature of the Daroga.I hereby certify that the goods mentioned above have passed outside the octroi limits this day the....... of the month............ 19........ time............ a.m./p.m. in my presence under R.R. No. ............... /Vehicle No. .......... The seals, if any, thereon, were intact when the goods were presented to me for verification.DateSignature of the Exit Naka Official. Naka No.Form MRefund application under rule 30ToThe Octroi Superintendent,Nagpur Corporation, Nagpur.Sir,I, ................... the resident of........ hereby apply for refund of octroi duty as per enclosed export pass No............... dated........, as the goods mentioned in the pass were exported outside Nagpur on.......... under my intimation, dated........ I, therefore, request you to grant the refund of Rs. .............. and oblige.Encl.DatedSignature of the ImporterNotificationsThe City of Nagpur Corporation Act, 1948(C. P. and Berar II of 1950)G. N., U. D., P. H. & H. D., No. NMC. 1168-56597-C, dated 12th November, 1968 (M. G., Part I-A., N.D.S., page 248) - Whereas by the Maharashtra Municipal Corporations (Postponement of Elections during the Emergency) and the Bombay Provincial Municipal Corporations (Amendment) Ordinance, 1968 (Maharashtra Ordinance IV of 1968) promulgated by the Governor of Maharashtra on the 9th day of September, 1968, inter alia all measures taken before the commencement of the said Ordinance for holding of the elections to and constitution of, the Municipal Corporation of the City of Nagpur stand cancelled;And whereas, it is expedient to fix the number of Councillors elected at ward elections for the purpose of any future elections;Now, therefore, in exercise of the powers conferred by sub-section (1) of section 9 of the City of Nagpur Corporation Act, 1948 (C. P. and Berar II of 1950), the Government of Maharashtra hereby, for the purpose of that sub-section, fixes the number of Councillors elected at ward elections at 75, and the Corporation shall accordingly consist of 75 Councillors.G. N., G. A. D., No. 5129/2806-M-XIII, dated 28th November, 1951 (M. G., Part II, page 1951) - Amended by G. N., L.S.G. & P. H. D., No NMC. 1057-C, dated 23rd May, 1958 (B. G., Part IV-B, page 533).In exercise of the powers conferred by sub-section (4) of section 22 of the City of Nagpur Corporation Act, 1948 (II of 1950), the State Government are pleased to make the following rules for providing for the matters connected with the administration of section 22 the same having been previously published as required by sub-section (1) of section 420 of the said Act, namely :-RulesRules providing for the matters connected with the administration of section 22

1. The list referred to in clause (a) of sub-section (1) of section 22 of the Act, shall contain information for the previous calendar quarter and shall be in the following form :-

Form
Sr. No. Name of Councillors Arrears due with name of tax Accrual of arrears Note of action taken mentioning also the date onwhich notice required by section 22(1)(b) was issued Date of service of notice issued under section22(1)(b) Remarks
(1) (2) (3) (4) (5) (6) (7)
             

1A. [ The notice of demand to be issued under clause (b) of sub-section (1) of section 22 shall be in the following form, namely :-

Notice of Demand[Under section 22(1)(b) of the City of Nagpur Corporation Act, 1948]No. ............. Dated.................. Nagpur..............................ToShriYou are hereby informed that a sum of Rs. ................ which is due from you on account of arrears of taxes in respect of your property bearing municipal house No. ............ in Ward No. ............. in Nagpur City for the period commencing on............. and ending on.............. has not been paid by you; and the said arrears must be paid by you within thirty days from the date of receipt of this notice under clause (b) of subsection (1) of section 22 of the City of Nagpur Corporation Act, 1948 (II of 1950).Your attention is also invited to sub-section (3) of section 22 of the said Act which provides that if you fail to pay the abovementioned arrears within three months, you shall cease to be a Councillor; and you shall be disqualified for further election, selection or appointment to such office until the arrears due by you are paid and a certificate to that effect is granted to you in the prescribed manner.Chief Executive Officer, Nagpur Corporation.]

2. If a special notice of demand is served by the State Government on any Councillor under sub-section (2) of section 22, a copy thereof shall be sent by the State Government to the Chief Executive Officer.

3. If any Councillor fails to pay the arrears of any tax within the period specified in sub-section (3) of section 22 and his office becomes vacant, the Chief Executive Officer shall intimate the State Government of the fact and the State Government shall publish the name of such Councillor in the Gazette.

4. The certificate under section 22(3) shall be granted by the Chief Executive Officer in the following form :-

Certified that....................... Councillor of the Corporation of the City of Nagpur, who was disqualified under section 22(3) owing to his failure to pay arrears of taxes due by him to the Corporation, has paid off all such arrears on ........ 19...........G. N., F. D., No. LOM. 3966(3680/66)-XVI, dated 22nd December, 1966 (M. G., Part IV-B, page 2227) - In pursuance of sub-section (3) of section 90 of the City of Nagpur Corporation Act, 1948 (C. P. and Berar II of 1950), the Government of Maharashtra hereby notifies the amount of a loan which may be raised by the Municipal Corporation of the City of Nagpur, the period within which it shall be repaid, and the terms upon and method by which it shall be raised and repaid, as follows, namely :-
(1)A loan of Rs. 60 lakhs may be raised by the Corporation in one instalment during the current year, for financing construction of six markets and works relating to Kanhan Water Supply Scheme, Stage III and improvement to Water Supply Distribution System.
(2)The period of repayment of the loan shall be twelve years.
(3)Issue price of the loan shall be Rs. 99.00 per cent.
(4)The rate of interest shall be 5-¾ per cent per annum payable half-yearly on the 30th September and the 30th March and shall be subject to income tax.
(5)Interest shall be paid in Nagpur at the Head Office of the Corporation or through such Agent as may be approved by the Corporation in this behalf.
(6)The loan shall be raised on the security of all taxes, duties, tolls, cesses, fees and dues authorised by the City of Nagpur Corporation Act, 1948, subject to any prior charges in respect of the balances of previous loan not yet fully paid off.
(7)The loan shall be raised by the issue of debentures.
(8)Applications for the loan shall be for Rs. 500 or a multiple of that sum and received at the office of the Chief Accounts and Finance Officer, Municipal Corporation of the City of Nagpur, Nagpur and by such other agencies as the Corporation may notify.
(9)The Corporation may reserve any portion of the loan for the purpose of investing its fund, including the Sinking Funds, under section 100 of the City of Nagpur Corporation Act, 1948.
(10)The repayment of the loan shall be made by opening a sinking fund, improving at 4 per cent, per annum.
(11)Subject to the above terms, the Government of Maharashtra has guaranteed the repayment of the principal and interest of the loan.[Inserted by G. N. of 23.5.1958.]