Section 16(i) 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
(i)If such goods are to be exported to the godowns of the importers at Nagpur situated within the annular space between the octroi limit and the Corporation limits, the Municipal Commissioner may impose such restrictions as he may deem fit.
