Section 22(a) 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
(a)The importer shall declare his intention in the prescribed form (Form K) to export the dutiable goods detained with him under rule 21, giving necessary details and produce such goods for verification on any working day between 1 I a.m. to 5. p.m. except Saturday and on Saturday between 11. a.m. to 3 p.m. at the Central Octroi Office or at any other branch offices as may be established by the Municipal Commissioner for the purpose.
