Section 16(g) 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
(g)If in some cases where the deposits are not taken and it is subsequently found that the transit pass has not been surrendered by the importer the recovery of the penal duty may be conducted by the Municipal Commissioner or any other Officer authorised by him in this behalf if he is satisfied that such goods have actually been exported outside the octroi limits.
