Section 37(vi) 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
(vi)The goods shall be taken out from these godowns only in the presence of the importer and the Inspector-in-charge and while removing shall be dealt with in the manner as if the goods are entering into the octroi limits for the first time and the procedure laid down in the relevant rules will be followed. A regular naka shall be maintained at the entrance of such Free Zone Area.
