Section 18(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)On presentation of the goods to the export naka. the official-in-charge shall first see whether the goods have been presented within time noted in the pass and seals if any thereon are intact. If he is satisfied that the goods are identical in all respects - weight, quality and quantity or any other marks - he shall endorse a certificate to that effect on both the copies of the export pass. After the goods are actually exported outside octroi limits one copy of the said pass shall be retained by him and the other copy shall be handed over to the importer after making relevant entries in the register maintained for this purpose and after obtaining the acknowledgement of the importer in the register for having received one copy of the export pass. All such copies of the export passes retained by naka official shall be returned to the Octroi Superintendent on the next day along with the register and list in duplicate of such surrendered passes.
