Section 12 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
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.
