Section 14 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
14.
(a)If it is noticed by the Municipal Commissioner or by any other officer authorised in this behalf by the Municipal Commissioner by general or special order that in the cases dealt with under rule 13(b) the weight or description or number or quantity or the value of the articles brought into octroi limits of the Corporation exceeds the declared weight, description, number, quantity or value, as the case may be, and if such excess is up to 12.5 per cent, extra duty payable shall be recovered. Should the excess be more than 12.5 per cent the importer shall be liable to pay up to twice the amount of duty leviable. Such penal duty shall be realised on the whole consignment and a receipt will be given for the same. This rule will not prevent a criminal prosecution against the importer or declarant in any case in which it may appear desirable.(b)The drivers or owners of any vehicles shall stop their vehicles on demand at any place within the octroi limits, whenever required by the Octroi Superintendent, Deputy Octroi Superintendent, Assistant Octroi Superintendent or Inspector of the Octroi Department or any other officer authorised by the Municipal Commissioner.(c)The Municipal Commissioner, Deputy Municipal Commissioner, Octroi Superintendent, Deputy Octroi Superintendent, any Assistant Octroi Superintendent or Inspector of the Octroi Department or any other officer authorised by the Municipal Commissioner may on meeting an importer of dutiable goods within the octroi limits call upon him to show the octroi pass and thereupon he shall produce the same for inspection. The importer shall on demand allow inspection and verification of the dutiable goods with him or in his vehicle.(d)If on verification of dutiable goods with the pass, there is reasonable doubt of short payment, he shall direct the importer to take the goods to the entrance naka or to the Bonded Warehouse and the importer shall do so. If on such other enquiry at the nake it is found that the proper duty has not been paid, action shall be taken as provided under rule 14(a) or 14(f), as the case may be.(e)If the importer of goods could not produce the octroi pass (i.e. receipt of having paid the duty) or the transit pass or the challan and further if he could not prove that the goods were not imported from outside the octroi limits to the satisfaction of such officer, it shall be presumed that the importer has imported the goods from outside the octroi limits without paying the requisite duty and without giving the declaration as required under the rules.(f)Any person bringing any dutiable goods within the octroi limits of the Corporation without paying the duty and without giving declaration to official-in-charge of the entrance naka, shall be liable to pay twice the amount of duty leviable. The dutiable goods may be detained at the Bonded Warehouse at the risk and cost of the evader till the payment of such penal duty is made. In addition, the importer will be liable to be prosecuted for evasion of duty.(g)Any vehicle carrying dutiable goods in the octroi limits may be detained in the Bonded Warehouse at the risk and cost of the importer of goods. If it is noticed that the importer of such goods has imported such goods from outside the octroi limits and is without proper octroi receipt or pass, the sale shall not be released until the penal duty is paid as per rules.(h)If at any time it is noticed by any officer or official of the Octroi Department that the importer or his agent has filed a false declaration or produced a fraudulent document or otherwise attempted to evade the duty in part or in full, he shall be liable to pay twice the amount of duty leviable and may in addition be liable to be prosecuted for giving false declaration or for producing fraudulent document and for evasion of duty also.
