Section 35 in The M.P. Municipal Accounts Rules, 1971
35. Parcels.
- In the case of goods imported by railway, the consignee shall record a declaration in Form No. 22 and pay duty to the officer-in-charge of the railway out-post for which he will be granted a receipt in the usual form. If the contents of a parcel are not known to the consignee it will be delivered to him on his recording a declaration to that effect and making a deposit at the railway out-post of rupee one for which a receipt will be granted in Form No. 23, subsequently, adjustment will be effected by either a refund of the deposit or part of it or recovery of the excess duty due. In the latter case, the receipt given will be in Form No. 24. For these deposits the muharrir will maintain a register in Form No. 25 which will be sent daily with counterfoils of receipts to the Municipal office. In the accounts deposits will be treated as octroi revenue and the refunds of deposits as octroi refunds.
