Section 10(c) 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
(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.
