Section 13(d) 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
(d)All or any of the goods or the trucks loaded with dutiable goods required to be sent to the Bonded Warehouse, may, if deemed necessary, be sealed and marked by the naka official concerned and the importer of the goods shall be responsible for maintaining the seals and marks intact.
