Section 9 in The Rajasthan Municipalities (Octroi) Rules, 1962
9. Declaration of goods brought into the Municipal limits.
(1)Every person bringing within the Municipal limits goods liable to payment of octroi shall produce such goods at the octroi out-post and shall declare whether goods are intended.-(i)for consumption, [or] [Inserted by 20-10-1994.] use, or sale within the Municipality, or(ii)for immediate transportation outside the Municipality, or(iii)for temporary detention within Municipal limits and eventual transportation outside Municipal limits.(2)Declaration under clause (i) of sub-rule (1) may be oral and declarations under clauses (ii) and (iii) shall be in writing in Form No. 1 and shall be tendered to the incharge of the octroi outpost at the time of bring the goods within the Municipality. If no such declaration is made the goods shall be treated as having been brought within the Municipal limits for consumption [or] [Inserted by 20-10-1994.] use or sale therein.
