Section 25 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
25.
If the goods are not presented at the exit naka within the time limit the naka official shall refuse to give the certificate. In such cases the importer may get the goods re-verified by the Superintendent, Deputy or Assistant Superintendent who shall endorse the time of his second examination in red ink and also extend the time limit. If the verified goods are presented at the exit naka with the refund export pass within the time limit allowed after re-verification of the goods I he procedure laid down in the preceding rule 24 shall be followed.
