Section 16(e) 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
(e)In the case of export by railway, if the importer does not get the booking within three days, be shall inform the exit railway naka official in writing requesting for extension of the period for production of the railway receipt. Such extension shall be granted only by the Octroi Superintendent or his Deputy or Assistant Octroi Superintendent after due enquiry. However, the maximum time limit that could be extended for production of railway receipt is 168 hours only from the time of issue of transit pass.
