Section 16 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
16.
(a)Goods imported by rail or road and intended for immediate export shall not be subject to any duty on their entry at an entrance naka. After the declaration under rule 9 has been made by the importer the official-in-charge shall grant a pass in the prescribed form called the "Transit pass" (Form D) on payment of a fee of Re. 1. The goods duly sealed shall then proceed under an escort, if available, to the naka through which they are to go out and reach there within such period and by such route as will be fixed by the Municipal Commissioner in this behalf taking into consideration the distance and such other factors as may be necessary but in no case such period or total extended period hereinafter provided shall exceed twelve hours from the hour of issue of such pass except in the cases otherwise provided in these rules. As soon as goods reach the exit naka the pass shall be surrendered to the official-in-charge who shall verify such goods with the details given in the pass and if the details are found to be correct and if the pass is surrendered within time limit specified therein, the official-in-charge shall certify thereon that the goods have passed out of the limits with the time at which the goods passed out and after making such entries in the relevant register kept for this purpose send the pass to the Octroi Superintendent. The official-in-charge shall also give an acknowledgement of having received the pass to the person surrendering such pass.(b)(i)If such goods are to be exported by rail, railway octroi naka official shall follow the procedure as laid down below.(ii)On verification of the goods with their details on the transit pass and if those are found to be correct he shall stamp the transit pass "goods allowed to be taken to the railway yard" and the transit pass be then returned to the importer and he be allowed to take the goods to the railway yard with an escort.(iii)If such goods are to be exported as personal luggage accompanying the importer he shall produce luggage receipt or the railway ticket, as the case may be, to the octroi naka official instead of the railway receipt.(iv)After the goods are booked the importer shall present the railway documents with the transit pass before the same exit octroi naka official. The official, on being satisfied that the goods shown in the railway document are the same that are noted in the transit pass, shall accept the transit pass, note the details of the railway document on the transit pass, enter the details thereof in the register maintained for this purpose and send the pass to the Octroi Superintendent. He shall also give acknowledgement to the importer surrendering the pass.(v)The railway receipt, luggage receipt or railway ticket or any other document from the railway authorities about the receipt of the goods by them, as the case may be, shall be produced by the importer along with the transit pass within a period of three days from the date of its issue failing which the presumption will be that the goods have not been exported but have been sold, consumed or used within the octroi limits unless otherwise proved and the importer shall be liable to pay twice the duty leviable thereon.(c)The Municipal Commissioner may, if he deems necessary, issue orders for obtaining a deposit fee equal to the duty leviable before the issue of the transit pass on certain categories of goods or from habitual defaulters who fail to surrender transit passes within the prescribed time limit. Return of such deposits shall be made subject to the provisions of the municipal accounts rules for the refund of the general deposits by the Octroi Superintendent immediately on presentation of an application (Form E) within three months from the date of issue of such transit pass along with a deposit receipt and the acknowledgement of the octroi naka official of having surrendered the transit pass if it is proved to the satisfaction of the Octroi Superintendent that such goods have been exported outside the octroi limits within the prescribed time limit.Such deposit shall be forfeited to the Corporation if those are not claimed as prescribed above.(d)In case the importer thinks that the goods would not reach the exit naka within the prescribed time he may apply well before the expiry of the time limit fixed in the pass to the exit or entrance naka official for extension of such time limit stating reasons for his inability to export within the time given in the pass and such official shall extend the time not exceeding three hours. If the extension applied for is for more than three hours the matter should be referred to the Octroi Superintendent or Deputy Octroi Superintendent or Assistant Octroi Superintendent who may grant such extension if the demand is found to be genuine. Extension of time limit beyond twelve hours will be granted only in cases of mechanical breakdown of vehicles or causes beyond the control of the importer by the Municipal Commissioner or any officer authorised by him in this behalf only on production of sufficient proof to that effect.(e)In the case of export by railway, if the importer does not get the booking within three days, be shall inform the exit railway naka official in writing requesting for extension of the period for production of the railway receipt. Such extension shall be granted only by the Octroi Superintendent or his Deputy or Assistant Octroi Superintendent after due enquiry. However, the maximum time limit that could be extended for production of railway receipt is 168 hours only from the time of issue of transit pass.(f)If the importer fails to surrender the transit pass within the time limit specified therein it will be presumed that he has failed to export the goods beyond the octroi limits and that those have been sold, consumed or used within the octroi limits and he shall be liable to pay up to twice the amount of duty leviable, unless -(i)he voluntarily pays single duty or intimates to the Octroi Superintendent for the appropriation of the deposit already made under rule 16(e) within 36 hours from the expiry of the period of the transit pass, or(ii)gives intimation of such failure within 36 hours of the issue of the pass and proves to the satisfaction of the Octroi Superintendent within a week's time that such goods were actually exported beyond octroi limits within the time limit specified in the pass.The recovery of the penal duty on the transit failed goods after deducting the deposit amount if any under rule 16(c) shall be made as laid down under Chapter XII of the Corporation Act.(g)If in some cases where the deposits are not taken and it is subsequently found that the transit pass has not been surrendered by the importer the recovery of the penal duty may be conducted by the Municipal Commissioner or any other Officer authorised by him in this behalf if he is satisfied that such goods have actually been exported outside the octroi limits.(h)The Municipal Commissioner may authorise by general or special order the Octroi Superintendent or his assistants or the naka official to seal such goods or such goods of particular category or of particular importer. He may also authorise levy of an escort fee of Rs. 2 per vehicle or carrier in case an escort is given for such goods liable to duty of rupees five or more and may further fix routes by which the vehicles carrying such transit goods shall pass to the exit nakas If the escort is not available and if the naka official deems it necessary to give an escort, the importer of the dutiable articles shall wait at the naka till the escort is available. If the goods are sealed the exit naka official shall verify such seals and shall allow the goods to pass only if the seals are found intact. Otherwise the transit pass shall not be accepted and the goods shall be detained or sent to the bonded warehouse with a report to the Octroi Superintendent. If the importer insists to take away the goods or takes away the goods he may do so at his own risk of payment up to twice the amount of duty leviable.(i)If such goods are to be exported to the godowns of the importers at Nagpur situated within the annular space between the octroi limit and the Corporation limits, the Municipal Commissioner may impose such restrictions as he may deem fit.Goods meant for temporary detention and eventual export - Procedure to be followed
