Section 13(a) 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
(a)If the importer of dutiable goods refuses or is unable to pay the duty thereon the naka official shall send goods to the Bonded Warehouse under an escort if available with the challan to be dealt with as goods in bond.
