Section 13(c) 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
(c)If in the absence of an invoice or any other details the naka official is unable to assess the duty, he shall send such goods to the Bonded Warehouse with a challan under an escort, if available. On receipt of such goods the official-in-charge of the Bonded Warehouse shall follow the procedure as if the goods were received at the entrance naka.
