Section 32 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
32.
Refund shall also be allowed in the following circumstances :-(a)When the rate at which duty is levied is incorrect due to mistake of the naka official or subsequently adjudicated to be incorrect by the Octroi Superintendent on an application made by the importer in this respect.(b)When the weight on which the duty is recovered is incorrect in view of the re-weighment that may have been taken at the station before delivery or at the naka :Provided that the application for refund is made within fifteen days from the date of payment of such duty and is accompanied with a receipt for the duty as paid.(c)When consignment or a part thereof on which duty has already been paid, has not been delivered by the railway administration and the importer or his representative produces evidence to show that the railway administration have paid to him the value of the goods not delivered and have refunded the freight, if charged in advance thereon :Provided that the importer or his representative has preferred his claim in writing so as to reach the Municipal Commissioner within 30 days calculated from the date of the payment made by the railway authorities for the missing goods ;Provided further that the importer gives prior intimation of non-receipt of such consignments or a part thereof within 15 days from the date of payment of duty thereon with a certificate from the railway authorities that such consignments or a part thereof were not delivered to the importer.
