Section 13 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
13.
(a)If the importer of dutiable goods refuses or is unable to pay the duty thereon the naka official shall send goods to the Bonded Warehouse under an escort if available with the challan to be dealt with as goods in bond.(b)If the octroi naka official sees reason to doubt a declaration made under rule 9 or his assessment is disputed, he shall accept such duty as the importer agrees to pay and shall then cause the goods to be taken under an escort, if available, to the Central Bonded Warehouse by the importer of the goods with challan and a report. But the naka-official may take such security for payment of the duty as he considers necessary. Such cases shall be dealt with personally by the Octroi Superintendent, or such other officer deputed by him as laid down in rule 14(a).(c)If in the absence of an invoice or any other details the naka official is unable to assess the duty, he shall send such goods to the Bonded Warehouse with a challan under an escort, if available. On receipt of such goods the official-in-charge of the Bonded Warehouse shall follow the procedure as if the goods were received at the entrance naka.(d)All or any of the goods or the trucks loaded with dutiable goods required to be sent to the Bonded Warehouse, may, if deemed necessary, be sealed and marked by the naka official concerned and the importer of the goods shall be responsible for maintaining the seals and marks intact.(e)The official-in-charge of the Bonded Warehouse before receiving such goods shall see that the seals and marks are intact. If not, the matter shall be reported to the Octroi Superintendent who after due verification that there is neither tampering nor otherwise change of goods may order the official-in-charge to accept the goods.(f)In the absence of the invoice or if correctness of declaration is in doubt or if assessment is disputed or for other sufficient reasons the goods are kept or detained at the Central or other Bonded Warehouse or at octroi naka, a fee as laid down in rule 17(b) shall be charged.(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.
