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State of Rajasthan - Section

Section 85 in Rajasthan Panchayati Raj Rules, 1996

85. Goods for immediate transportation.

(1)If person in-charge of octroi outpost is satisfied on the basis of goods receipt with the driver of the vehicle that goods are for immediate transportation outside the limits of Panchayat, he may charge in Form XI only such amount as may be fixed by the Panchayat for escorting the goods outside the Panchayat limits.
(2)Period of transit shall not ordinarily exceed four hour but in case of break-down of vehicle etc., Sarpanch may relax it suitably up to 24 hours.
(3)If any travelling agent brings any goods for sale or exhibition he shall deposit due octroi duty but may claim refund for goods unsold and transported outside Panchayat limit within 7 days.
(4)If any travelling agent residing in Panchayat circle takes out goods for sale, he shall give a complete list of articles at octroi post in duplicate. One copy shall be returned duly verified to the agent. In case, he brings back whole or part of such goods within a period of 15 days, no octroi shall be charged if goods were same as mentioned in the list.