Section 1 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
1. Definitions.
- Unless there is anything repugnant in the subject or context -(1)Act. - Means the City of Nagpur Corporation Act, 1948 (II of 1950).(2)Municipal Commissioner. - Municipal Commissioner shall include any Municipal Officer empowered by the Commissioner under section 59(4) of the Act to exercise, perform or discharge the powers, duties and functions conferred or imposed upon or vested in the Commissioner by or under the provisions of these rules.(3)Corporation. - Means the Municipal Corporation of the City of Nagpur.(4)Entrance naka. - Means the octroi naka at which the goods arrive for the purpose of their importation within octroi limits.(5)Exit naka. - Means the octroi naka at which the goods arrive for the purpose of exportation outside the octroi limits.(6)Goods. - Goods would include animals.(7)Goods intended for immediate export. - Shall mean goods in transit which are imported into the octroi limits not for sale, consumption or use therein, but only to pass through the octroi limits without making any halt enroute to the exit naka and without breaking bulk or change of hands form by any process of manufacture or otherwise. The change of hands shall mean change of ownership within octroi limits due to sale or otherwise. Breaking of bulk shall include re-packing of goods.(8)Import and export. - Import and export means, respectively, the conveying into or out of the octroi limits of the Corporation from or to any other area.(9)Importer. - Importer shall mean the person who is actually conveying the goods or articles into the octroi limits and shall also include the person within the octroi limits of the Corporation on whose behalf the said goods are conveyed.(10)Octroi naka. - Octroi naka shall mean the municipal naka at which the goods are being imported or exported.(11)Octroi naka officials. - Means Municipal Official in-charge of the octroi naka and shall include moharir, daroga or inspector.(12)Schedule. - Means the Schedule annexed with the imposition rules.
