Section 31(b) 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
(b)In case the weight, number, quantity or value of goods actually exported do not agree with the details given in the intimation or export invoice and if in the opinion of the Octroi Superintendent the difference is more than 12 ½ per cent, the refund equal to half the amount of tax paid on actual export shall be granted. This will not prevent a criminal prosecution in any cause in which it may appear desirable by the Octroi Superintendent.
