Section 11 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
11.
(a)If the goods are stated to be intended for sale, consumption or use within the octroi limits or for temporary detention with the importer and eventual export to some other place, the octroi naka official shall on being satisfied as to the correctness of their description, number, quantity or weight and value as given in the declaration, or otherwise determined as provided in rule 10(d), assess the duty, and demand its payment and on such payment being made grant a pass for the goods in the prescribed form giving date and time of issue to the importer.(b)In connection with the assessment of duty on the presentation of invoices of goods, the naka officials or any officer of the department may put questions to and ask for relevant information from the importer or his authorised agent and the latter shall supply the same.(c)If deemed necessary by the naka official, he may ask the importer to unload any vehicle or open any packages for the purposes of verification and the importer shall comply with such order at his own cost. Infringement of this rule will entail criminal prosecution.(d)The Municipal Commissioner may, subject to such conditions and safeguards as may be found necessary in each case, permit in writing any trading or manufacturing firm to import dutiable articles without paying duty at the outpost. In such case, duty shall be paid at the Central Octroi Office at such times and at such intervals as the Municipal Commissioner may prescribe.
