Section 78 in Rajasthan Panchayati Raj Rules, 1996
78. Octroi posts and octroi limits.
- If a Panchayat decides to impose an octroi under Clause (b) of Sub-Section (1) of Section 65, the Octroi limits shall be the outer limits of the Panchayat circle and the Panchayat may: -(a)Describe the routes by which the goods and animals liable to octroi shall be brought within the octroi limits and;(b)Establish such octroi posts as it may think necessary, placing each such post in charge of the Panchayat and arrange there for such establishment as it may think fit.(c)Octroi may be levied at the rate not exceeding half percent of the value of goods. Prior permission of the State Government shall be obtained for levy of octroi at a rate exceeding half percent.(d)In case of industries having fixed capital investment exceeding Rs. five lacs., prior permission of the State Government shall be obtained for levy of octroi.
