Section 11(c) 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
(c)If deemed necessary by the naka official, he may ask the importer to unload any vehicle or open any packages for the purposes of verification and the importer shall comply with such order at his own cost. Infringement of this rule will entail criminal prosecution.
