Section 146(2) in The Maharashtra Municipal Corporations Act, 1949
(2)If any article on which octroi is paid is imported under a written declaration signed by the importer that such article is being imported for the purpose of fulfilling a specified contract with the Government or otherwise for the use of the [Government] the full amount of the duty paid thereon shall be refunded on production at any time within six months after importation, of a certificate signed by an officer empowered by the Government concerned in this behalf certifying that the article so imported has become the property of [Government] is used or intended to be used solely for a public purpose and is not used or intended to be used for purposes of profit.
