Section 39 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
39. [ [Substituted by G. N., U. D., P. H. & H. D., No. NMC. 5367/52009-C, dated 2nd July, 1970 (M. G., Part I-A-N.D.S., page 307)]
(a)The Municipal Commissioner, Subject to such conditions and safeguards as may be found necessary, permit the Maharashtra State Road Transport Corporation to import dutiable articles without paying duty at the out-post and allow the said Corporation to submit a quarterly statement showing the imports and exports of dutiable articles effected by it during the quarter. Such quarterly statement shall be sent to the Municipal Commissioner regularly before the 5th day of the ensuing quarter. The Municipal Commissioner, shall after scrutinising the statement, settle the account and ascertain the octroi duty payable to the Corporation. At the time of settling the account, the export made during a particular quarter shall be deducted from the import made in the said quarter and the duty shall be levied on the balance.(b)The Divisional Controller or the Manager of the State Road Transport Corporation shall give such information or details as the Municipal Commissioner may from time to time deem necessary and shall make such deposit as the Municipal Commissioner may consider sufficient to cover the amounts which may at any time be due or likely to be due.(c)Any amount found due to the Corporation after settling the account as provided in sub-rule (a) may, if not paid by the State Road Transport Corporation, be recovered by the Municipal Commissioner from the deposit referred to in sub-rule (b), or if the said deposit be insufficient then in the manner provided in Chapter XII of the Act.
