Section 81 in Rajasthan Panchayati Raj Rules, 1996
81. Assessment of Octroi.
- Where an advalorem octroi is leviable the amount thereof shall be calculated according to the full value of the goods or animals as given in the original bill or invoice or other; documents or on their market price as the case may be:Provided that Panchayat may impose octroi on goods transported by a Co-operative Society at agreed rates per month:Provided further that the Panchayat may impose and recover octroi duty on goods imported for the purpose of processing by any industry located in the Panchayat Circle on agreed rates monthly, however subject to the condition that the purpose of import is verified by the General Manager District Industries centre concerned.Explanation- "Full value" does not include railway freight, commission or other incidental charges.
