Section 10(2)(a) in The Rajasthan Municipalities (Octroi) Rules, 1962
(a)Collections of octroi at octroi out-post.- In the case of Municipality where arrangements have been made for the collection of octroi at the octroi out-post, the octroi chargeable on the goods shall be paid by the person bringing the goods at once to the Incharge of the octroi out-post who shall draw a Bill-cum-receipt in Form No. 2 in triplicate of which the first copy shall remain in the Bill-cum-receipt book as counter foil the second copy shall be given to the person making the payment and the third copy shall be forwarded to the octroi Superintendent alongwith the third copy shall be forwarded to the octroi Superintendent alongwith daily remittances.