Section 2 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
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.
