Section 37 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
37.
(i)The Corporal ion may establish "Octroi Free Zone" where the Firms or Distributing Agencies may be allowed to import and keep such goods in the godowns specially created for this purpose on the terms and conditions that may be imposed by the Corporation.(ii)The importer shall give all the details of the goods that he intends to keep in the Octroi Free Zone and file a declaration in a special form at the import naka along with the original invoices.(iii)After due verification the entrance naka official shall seal the goods and send those with a special escort to the Octroi Free Zone godown. Such despatches will be made only during 10 a.m. to 6 p.m.(iv)On receipt of such goods the Inspector-in-charge of the Octroi Free Zone godowns shall verify such goods in the presence of the importer take an entry in the stock register to be signed by both the inspector and the importer or his authorised agent and admit those in the godown.(v)Such goods shall be kept in these godowns at the entire risk of the importer and the Corporation shall not be responsible in any way for the safety of these goods.(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.Miscellaneous
