(2)(a)A tax-payer electing to compound the octroi shall apply to the Executive Officer of the Municipality in Form A showing the correct gross quantity of goods brought by him into the Municipal limits in two years preceding the year for which the application is made.(b)An application in Form A shall be submitted not later than forty-five days from the coming into force of this rule of at least thirty days before the commencement of the year for which a tax payer desires to compound the tax. The Executive Officer may accept an application submitted after the prescribed period but not later than the beginning of the year in question if he is satisfied that the applicant had a reasonable cause for not applying in time.(c)On receipt of a used application the Executive Officer after satisfying himself by such enquiry as he deems fit that the gross quantity of goods brought by the applicant as mentioned in the application is correct shall place the matter before the Municipal Council indicating, the compounded amount payable as calculated under Sub-rule (1) (b). The Municipal Council may consider if the application shall or shall not be allowed if the Council allows the same the Executive Officer, shall then grant a certificate in Form B permitting such tax payer subject to such conditions as may be specified in this behalf, to pay in lieu of the octroi assessable on every occasion of the taxable goods being brought into Municipality, the compound indicated therein.
