Section 10(2)(e) in The Rajasthan Municipalities (Octroi) Rules, 1962
(e)Checking of Railway record. - The incharge of the octroi outpost shall compare the entries made in the register in Form No. 3 with the delivery book of the railway at such intervals as may be fixed by the Board and it goods have been delivered without being produced at the octroi-out-post and without paying the octroi due, a report shall immediately be submitted to Octroi Superintendent for recovery of octroi and penalty thereon in accordance with the provisions of the Act and the rules.