Section 44 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
44.
If it is provided at any time to the satisfaction of the Municipal Commissioner that the importer has not paid any octroi duty or failed to pay full octroi duty, he may after giving sufficient notice to show cause why double the duty on such goods shall not be recovered from him and after taking into consideration the importer's explanation, may recover up to twice the duty leviable in accordance with the provisions of Chapter XII of the City of Nagpur Corporation Act. Such importer shall also be liable for prosecution.
