Section 47(1) 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
(1)to carry the said goods outside the octroi cordon of the Corporation within.............. hours from the time of import in accordance with the conditions and the manner prescribed for the export of the goods meant for immediate export.
