Section 18(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)(i)If the goods are to be exported by rail, the railway naka official shall follow the procedure as laid down below.(ii)On verification of goods with their details in the export pass if these are found to be correct he shall stamp both the copies of the export pass "goods allowed to be taken lo the railway yard" and hand over both the copies of the export pass to the importer. He will then be allowed to take the goods to the railway yard with an escort if available.(iii)After the goods are booked the importer shall present the railway receipt with both the copies of the export pass, before the same railway naka officials. The official, on being satisfied that the goods shown in the railway receipt are the same that are noted in the export pass, shall note the details of the railway receipt on both the copies of the export pass and shall follow the further procedure as laid in rule 18(b).(iv)If such goods are to be exported as personal luggage accompanying the importer, he shall produce luggage receipt or the railway ticket, as the case may be, to the naka official instead of the railway receipt and the latter shall note the particulars thereof on both the copies of the export pass.(v)In case the railway receipt, luggage receipt or railway ticket, as the case may be is not produced within a period of three days from the date of booking of such goods it will be presumed that goods have not been exported but have been sold, consumed or used within octroi limits and the importer shall not be entitled for refund of his deposit.
