Section 8(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)An official on duty at the octroi naka or branch octroi naka or any other person authorised by t he Municipal Commissioner in this behalf, may call upon a person carrying any goods after they have entered the octroi limits to take them to the octroi naka. if such official has reason to believe that such goods are liable to octroi duty and thereupon they shall be taken by the importer to the entrance naka and if such goods are found on examination liable to duty they shall be dealt with according to these rules. Drivers and owners of vehicles and pack animals shall stop at the octroi naka, for examination of the goods and animals shall not leave the naka until duty on goods and animals, if leviable, has been paid. They shall assist the octroi officials and carry out their orders in connection with the assessment and collection of duty on the goods and animals in their charge and shall fill up the register kept at the octroi naka and sign it.
