(1)The provisions of this section shall apply to the municipal areas of such Municipalities and from such date or dates, as the Government may, by notification, direct.(2)Where any goods intended for consumption, use or sale within the municipal area of Municipality and liable to octroi under this Act, are required to be carried through one or more other municipal areas, the person liable to pay octroi shall, on payment of such transit fee, as may be prescribed, be issued a Transit Pass by the Municipality of the municipal area through which the goods are intended to be carried first.(3)The transit pass referred to in sub-section (2) shall specify, -(a)The name and particulars of the person liable to pay octroi;(b)The nature and quality of the goods;(c)The amount of the transit fee paid;(d)The Municipality where the transit fee is paid;(e)The municipal areas of the Municipality through which such goods be carried; and(f)The municipal area of the Municipality where the goods are intended to consumed, used or sold.(4)The goods referred to in sub-section (2) shall be allowed to be carried through the municipal areas referred to in the clause (e) of sub-section (3) on production of the Transit Pass and without paying any octroi.(5)The Municipality, which is entitled to receive the amount due on account of transit fee shall realize the amount, in such manner, as may be prescribed, from the Municipality referred to in clause (d) of sub-section (3).(6)In case of any dispute between the Municipality referred to in clause (d) of sub-section (3) and the Municipality of the municipal area referred to in sub-section (5) relating to realisation of the amount, the matter shall be referred to the Government for decision and the decision of the Government thereon shall be final.(7)Non-payment of the transit fee shall be an offence under this Act.Chapter - V Tax on Advertisements Other than Advertisements in News Papers
