Section 39(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 Municipal Commissioner, Subject to such conditions and safeguards as may be found necessary, permit the Maharashtra State Road Transport Corporation to import dutiable articles without paying duty at the out-post and allow the said Corporation to submit a quarterly statement showing the imports and exports of dutiable articles effected by it during the quarter. Such quarterly statement shall be sent to the Municipal Commissioner regularly before the 5th day of the ensuing quarter. The Municipal Commissioner, shall after scrutinising the statement, settle the account and ascertain the octroi duty payable to the Corporation. At the time of settling the account, the export made during a particular quarter shall be deducted from the import made in the said quarter and the duty shall be levied on the balance.
