Section 10 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
10.
(a)Where the duty is chargeable on weight, gross weight including that of the packages or container shall be adopted. Where the duty is chargeable ad valorem, the value thereof shall be the cost price to the importer plus all incidental charges such as customs duty, insurance, excise duty, sales tax and freight and such other charges incurred by the importer, till the arrival of the goods at the entrance naka, if these have not already been included in the cost price.(b)Except as otherwise provided in these rules, duty shall be assessed on the basis of invoices and not on the basis of V. P. amounts, bank receipts, letters and hundis.(c)Every importer of goods on which octroi duty is chargeable ad valorem shall produce the original invoice, or bill and other documents (such as railway receipt in the case of goods imported through railway) showing the correct value of such goods and shall fill in and deliver to the entrance naka official a declaration form accompanied by a true copy of such invoice or document signed as such by the importer or his authorised agent. If the contents in the invoice and the declaration do not appear to be reliable to the octroi naka official, the value stated therein shall not be accepted and duty shall be recovered in the manner laid down in rule. 10(d) below.(d)If the original invoice is not available or produced by the importer at the time of import or the invoice produced by him is found to be not reliable by the import naka official or if it is incomplete or if the importer is unable or refuses to declare the true value of the goods in the declaration form prescribed for this purpose, the octroi naka official shall calculate and recover the duty according to the current price of the goods prevalent in the local market. For the general guidance of the naka staff, a table of current prices of the articles shall be prepared by the Octroi Superintendent, in consultation with the registered trade unions and chamber of commerce, which should be brought up-to-date at least once a month. Current price shall mean the wholesale price of such goods excluding local taxes :Provided that where the price of articles imported cannot be ascertained from the local market, then in such cases the Octroi Superintendent may after due verification direct the naka official to accept duty provisionally on declared value which should be subject to the adjustment on production of invoice or other documents in original
