Section 26 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
26.
(a)If such goods are to be exported by rail the railway naka official shall -(i)first satisfy himself on the three counts mentioned in rule 24,(ii)make relevant entries in the register and obtain signature of the importer thereon and sign a requisite certificate on the refund export pass,(iii)stamp the refund export pass "Export is not complete unless the exporter presents the railway receipt, luggage receipt or railway ticket", and(iv)allow the exporter to take the goods to the railway yard under escort, if available.(b)After the goods are booked the importer shall present the railway receipt to the same naka official along with the refund export pass within three days from the date of booking. The naka official shall satisfy that goods booked are the same that were described in the refund export pass and thereafter note the particulars of the railway receipt on the pass, endorse it "Export Complete", sign and date such endorsement and deliver the refund export pass to the importer. Similar procedure should be followed, if the goods are exported as personal luggage on production of the luggage receipt or railway ticket.
