Section 87 in Rajasthan Panchayati Raj Rules, 1996
87. Penalty for evading payment of Octroi.
- If goods or animals passing into a Panchayat Circle are liable to the payment of octroi duty, every person who with intent to defraud the Panchayat causes or abets the introduction of, or himself introduces or attempts to introduce within the octroi limits any such goods or animals in respect of which octroi due on such introduction has neither been paid nor tendered shall be punishable with fine which may extend to ten times the amount of such octroi.
