Section 146 in The Maharashtra Municipal Corporations Act, 1949
146. Exemption of articles belonging to [Government] from octroi, and refund of octroi on articles becoming property of [Government]. - (1) No octroi shall be leviable on any article which, at the time of its importation, is certified by an officer empowered by the Government concerned in this behalf to be the property of [Government] to be used or intended to be used solely for public purposes and not to be used or intended to be used for purposes of profit.
(2)If any article on which octroi is paid is imported under a written declaration signed by the importer that such article is being imported for the purpose of fulfilling a specified contract with the Government or otherwise for the use of the [Government] the full amount of the duty paid thereon shall be refunded on production at any time within six months after importation, of a certificate signed by an officer empowered by the Government concerned in this behalf certifying that the article so imported has become the property of [Government] is used or intended to be used solely for a public purpose and is not used or intended to be used for purposes of profit.
