Section 17 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
17.
(a)The goods meant for the temporary detention within octroi limits and eventual export shall mean such goods that are being imported within the octroi limits with the ultimate object of export outside the octroi limits but cannot be exported immediately after their import for any bonafide reasons. Such goods shall be either deposited at the bonded warehouse maintained by the Corporation for this purpose or taken away by the importer after giving requisite declaration to the naka official that such goods are meant for temporary detention with the importer and eventual export. In the latter event the full duty thereon shall be paid at the entrance naka or at the bonded warehouse in the cases of goods deposited under challan under rule 9.(b)If such goods are deposited at the bonded warehouse a fee of Re. 0.25 per quintal per day for the first seven days and Re. 0.50 per quintal per day thereafter shall be paid by the importer after the expiry of a free period of 36 hours from the time of their first entry in the octroi limit. This free period will be in addition to the period of public holidays on which the working of the bonded warehouse is closed and no warehousing fee shall be charged for such period. The bonded warehouse official shall pass a receipt for the payment made on this account. The maximum period of detention in (he bonded warehouse shall be thirty days. If the goods are not removed within a period of thirty days the Octroi Superintendent shall give a notice to the importer calling upon him to take delivery of the said goods within a week. On the importer's failure to take the delivery the Octroi Superintendent may break open the packages and shall cause such goods to be sold by public auction after an intimation to the importer well in advance if he is traceable and after due publication by affixing notice at the bonded warehouse, Central Octroi Office and the Central Office of the Corporation :Provided that if the property detained is subject to speedy and natural decay or when the expenses of keeping in the custody including the duty leviable are likely to exceed its value, the Octroi Superintendent may auction it at any time with the orders of the Municipal Commissioner. All sales involving property the estimated value of which of Rs. 200 or more shall be confirmed by the Municipal Commissioner.(c)(i)After deducting the bonded warehouse fees, octroi duty due thereon and all other expenses of conducting the sale, the surplus sale-proceeds shall be forthwith credited to the Corporation and notice of such credit shall be given at the same time to the importer of the goods. If such importer claims the surplus by written application to the Municipal Commissioner within three years from the date of notice given under this rule, the surplus amount shall be refunded by the Municipal Commissioner to the importer.(ii)Any such surplus not so claimed shall be property of the Corporation.(d)The Corporation will take such steps as it may deem fit for the safety of the goods in bond, but will not be responsible for any loss or damage to them, however, caused except upon a proof of gross negligence or misconduct of the person-in-charge of the bonded warehouse. The persons using the warehouse must make their own arrangements for the protection of their goods.
