Section 36 in The M.P. Municipal Accounts Rules, 1971
36. Commutation.
- Under the rules for collection of octroi any person not in trade, may commute the octroi duty payable on parcels brought by railway for his bona fide personal use only into a house-tax according to the rates given in the octroi rules. A register in Form No. 26 shall be maintained for such collections.
