Section 13(e) 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
(e)The official-in-charge of the Bonded Warehouse before receiving such goods shall see that the seals and marks are intact. If not, the matter shall be reported to the Octroi Superintendent who after due verification that there is neither tampering nor otherwise change of goods may order the official-in-charge to accept the goods.
