Section 14(h) 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
(h)If at any time it is noticed by any officer or official of the Octroi Department that the importer or his agent has filed a false declaration or produced a fraudulent document or otherwise attempted to evade the duty in part or in full, he shall be liable to pay twice the amount of duty leviable and may in addition be liable to be prosecuted for giving false declaration or for producing fraudulent document and for evasion of duty also.
