Section 1(9) 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
(9)Importer. - Importer shall mean the person who is actually conveying the goods or articles into the octroi limits and shall also include the person within the octroi limits of the Corporation on whose behalf the said goods are conveyed.
