Section 23(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)On receiving such intimation under the preceding rule and on arrival of the goods intended for export, the Octroi Superintendent, his Deputy or Assistant Superintendent shall -(i)satisfy himself that all the conditions as detailed in rule 22 are fulfilled.(ii)verify the goods actually produced for inspection and if found to be identical with description in the intimation and in the relevant import invoice, if any, or in the import declaration and in the export invoice as well and he shall seal and mark such goods whenever deemed necessary.(iii)issue the refund export pass (Form L) an acknowledgement of the importer of having received the same and deliver it to the importer.
