Section 28 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
28.
The Municipal Commissioner may permit such importer who exports goods in large quantities through railway, not to bring the goods to the Central Octroi Office or branch office for verification as prescribed under rule 22(a). The export pass in such cases, will be issued after receiving an application in the prescribed form. The railway naka official shall verify the goods and note the nature, content and weight thereof on the reverse of the refund export pass before they are allowed to be taken to the railway yard. After the goods are booked, the importer will present the railway receipt and the refund export pass to the Central Octroi Office where the latter will be retained and the former returned to the importer. At the end of each month t he importer will send a bill for refund based on the weight given in the railway receipt which will be checked with the refund export pass, refund being granted in accordance with the weight as entered in the refund export pass. This rule will be applicable in respect of goods on which duty is realised by weight.Refunds
