Section 45(3) 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
(3)If the amount is not paid on demand, it shall be recoverable by distress and sale of the movable property or by attachment and sale of the immovable property of the importer as prescribed under Chapter XII of the City of Nagpur Corporation Act, 1948 (II of 1950).
