Section 18(e) 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
(e)If the importer fails to surrender the export pass within the time limit specified therein, it will be presumed that he has failed to export the goods beyond the octroi limit and that those have been sold, used or consumed within the octroi limits and he shall be liable to the payment of penal duty upto twice the amount of duty leviable, unless -(i)he voluntarily pays single duty or intimates to the Octroi Superintendent for the appropriation of the deposit already made under rule 18(a) within 36 hours from the expiry of the period of the export pass, or(ii)gives intimation of such failure within 24 hours of the issue of the pass and proves to the satisfaction of the Octroi Superintendent within a week's time that the goods were actually exported beyond octroi limits within the time limit specified in the pass.
