Section 26(a) 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
(a)If such goods are to be exported by rail the railway naka official shall -(i)first satisfy himself on the three counts mentioned in rule 24,(ii)make relevant entries in the register and obtain signature of the importer thereon and sign a requisite certificate on the refund export pass,(iii)stamp the refund export pass "Export is not complete unless the exporter presents the railway receipt, luggage receipt or railway ticket", and(iv)allow the exporter to take the goods to the railway yard under escort, if available.
