Section 14(c) 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
(c)The Municipal Commissioner, Deputy Municipal Commissioner, Octroi Superintendent, Deputy Octroi Superintendent, any Assistant Octroi Superintendent or Inspector of the Octroi Department or any other officer authorised by the Municipal Commissioner may on meeting an importer of dutiable goods within the octroi limits call upon him to show the octroi pass and thereupon he shall produce the same for inspection. The importer shall on demand allow inspection and verification of the dutiable goods with him or in his vehicle.
