Section 16(b) 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
(b)(i)If such goods are to be exported by rail, railway octroi naka official shall follow the procedure as laid down below.(ii)On verification of the goods with their details on the transit pass and if those are found to be correct he shall stamp the transit pass "goods allowed to be taken to the railway yard" and the transit pass be then returned to the importer and he be allowed to take the goods to the railway yard with an escort.(iii)If such goods are to be exported as personal luggage accompanying the importer he shall produce luggage receipt or the railway ticket, as the case may be, to the octroi naka official instead of the railway receipt.(iv)After the goods are booked the importer shall present the railway documents with the transit pass before the same exit octroi naka official. The official, on being satisfied that the goods shown in the railway document are the same that are noted in the transit pass, shall accept the transit pass, note the details of the railway document on the transit pass, enter the details thereof in the register maintained for this purpose and send the pass to the Octroi Superintendent. He shall also give acknowledgement to the importer surrendering the pass.(v)The railway receipt, luggage receipt or railway ticket or any other document from the railway authorities about the receipt of the goods by them, as the case may be, shall be produced by the importer along with the transit pass within a period of three days from the date of its issue failing which the presumption will be that the goods have not been exported but have been sold, consumed or used within the octroi limits unless otherwise proved and the importer shall be liable to pay twice the duty leviable thereon.
