Section 11(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 connection with the assessment of duty on the presentation of invoices of goods, the naka officials or any officer of the department may put questions to and ask for relevant information from the importer or his authorised agent and the latter shall supply the same.
