Section 16(c) 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
(c)The Municipal Commissioner may, if he deems necessary, issue orders for obtaining a deposit fee equal to the duty leviable before the issue of the transit pass on certain categories of goods or from habitual defaulters who fail to surrender transit passes within the prescribed time limit. Return of such deposits shall be made subject to the provisions of the municipal accounts rules for the refund of the general deposits by the Octroi Superintendent immediately on presentation of an application (Form E) within three months from the date of issue of such transit pass along with a deposit receipt and the acknowledgement of the octroi naka official of having surrendered the transit pass if it is proved to the satisfaction of the Octroi Superintendent that such goods have been exported outside the octroi limits within the prescribed time limit.
