Section 21(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)In case the importer cannot export the goods without breaking bulk or without assemblage and testing in the case of machinery he shall do the same only with the sanction of the Octroi Superintendent in the presence of the official deputed for this purpose by the Superintendent on payment in advance of Rs. 5 per day or a part thereof. Such goods, if necessary, shall be formed into packages which shall be sealed and marked by the official so deputed.
