Section 13(g) 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
(g)If the goods under challan are not deposited in the Bonded Warehouse within period specified in the challan, the importer of the goods shall be liable for criminal prosecution unless the importer proves to the satisfaction of the Octroi Superintendent that the delay was due to causes beyond his control.
