Section 14(d) 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
(d)If on verification of dutiable goods with the pass, there is reasonable doubt of short payment, he shall direct the importer to take the goods to the entrance naka or to the Bonded Warehouse and the importer shall do so. If on such other enquiry at the nake it is found that the proper duty has not been paid, action shall be taken as provided under rule 14(a) or 14(f), as the case may be.
