Section 34A(1) in The Rajasthan Municipalities (Octroi) Rules, 1962
(1)Notwithstanding anything contained in Rule 16 to 34, the exercise warehouse of the State situated within the Municipal limits shall be deemed to be licensed warehouses for the purpose of Rule 16 and the procedure for levy of octroi on the goods deposited in such warehouses shall be as under:-(a)Any person taking delivery of any goods from such warehouse for consumption [or] use or sale within the limits of the Municipality shall, before taking such delivery, present the paid challan before the Octroi Superintendent.Explanation.- Paid challan for the purpose of this rule means the challan by which the value of the exciseable goods is paid in the State Treasury or any other office as directed by the State Government.(b)The octroi Superintendent shall than assess the amount of octroi on such goods and pass appropriate orders for collection of the amount of octroi leviable thereon.(c)The incharge octroi out-post as may be notified by the Board shall collect the amount of octroi so assessed and affix the stamp of 'Octroi paid' on the paid challan.(d)The incharge of such octroi out-post shall maintain a register in Form No. 14 with respect of octroi collected on such goods.
