Section 22 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
22.
(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.(b)A separate intimation should be given by such importer for his own goods. One such intimation shall be sufficient for single consignment whether such consignment contains goods of one description or more. If the consignment contains goods of different descriptions, they shall be separately detailed in the intimation. Not more than one intimation for export shall be given by the importer for the goods passing through an exit naka in a day.(c)No such intimation shall be accepted unless -(i)it is complete in all respects and is signed by the importer himself or by a person authorised by him in writing in this behalf.(ii)it is made within 60 days from the date of import of such goods within the octroi limits. If the last day for submitting the intimation falls on a public holiday, such intimation may be accepted on the succeeding working day.(iii)it is supported by the official receipt for the octroi duty paid at the time of import and is accompanied with the original invoice, if any, filed at the time of import.(iv)the goods produced for inspection or intended to be exported are identical with what they were at the time of import.(v)the exporter and importer of these goods are one and the same person and such articles have not undergone change of hands as defined.
