Section 24 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
24.
The official at the exit naka on presentation of such goods as well as refund export pass shall satisfy that -(i)the refund export pass as well as the goods are presented within the prescribed time limit.(ii)the seals or marks if any, are intact.(iii)the goods actually, tally with those mentioned in the refund export pass.On being satisfied he shall make relevant entries in the register, obtain signature of the importer thereon, sign a certificate as prescribed on the refund export pass, deliver the same to the importer and allow the goods to pass beyond octroi limits.
