Section 36 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
36.
All refunds prescribed under the rules shall be sanctioned by the Municipal Commissioner or by any of the officer not below the rank of Octroi Superintendent so empowered by the Municipal Commissioner.Octroi Free Zone
