Section 41(4) 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
(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.
