Section 14(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 of goods could not produce the octroi pass (i.e. receipt of having paid the duty) or the transit pass or the challan and further if he could not prove that the goods were not imported from outside the octroi limits to the satisfaction of such officer, it shall be presumed that the importer has imported the goods from outside the octroi limits without paying the requisite duty and without giving the declaration as required under the rules.
