Section 83 in Rajasthan Panchayati Raj Rules, 1996
83. Goods brought by Railway or motor transport agency.
(1)Goods or animals brought by railway shall be deemed to have entered the octroi limits as soon as they pass beyond the railway goods or luggage yard and they then become liable to octroi duty in the same manner as goods or animals brought by road.(2)Goods or animals brought by motor transport agencies or other means or transport shall be liable to pay octroi duty, if they are so liable at the octroi post, or where there is no such post, octroi duty shall be paid at the Panchayat Office.
