Section 16(h) 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
(h)The Municipal Commissioner may authorise by general or special order the Octroi Superintendent or his assistants or the naka official to seal such goods or such goods of particular category or of particular importer. He may also authorise levy of an escort fee of Rs. 2 per vehicle or carrier in case an escort is given for such goods liable to duty of rupees five or more and may further fix routes by which the vehicles carrying such transit goods shall pass to the exit nakas If the escort is not available and if the naka official deems it necessary to give an escort, the importer of the dutiable articles shall wait at the naka till the escort is available. If the goods are sealed the exit naka official shall verify such seals and shall allow the goods to pass only if the seals are found intact. Otherwise the transit pass shall not be accepted and the goods shall be detained or sent to the bonded warehouse with a report to the Octroi Superintendent. If the importer insists to take away the goods or takes away the goods he may do so at his own risk of payment up to twice the amount of duty leviable.
