Section 10 in The Rajasthan Municipalities (Octroi) Rules, 1962
10. Procedure of levy of octroi duty.
(1)In the case of goods brought for consumption [or] [Inserted by 20-10-1994.] use or sale within the Municipal limits, the octroi chargeable on the goods shall be paid in the manner prescribed in sub-rue (2) below.(2)(a)Collections of octroi at octroi out-post.- In the case of Municipality where arrangements have been made for the collection of octroi at the octroi out-post, the octroi chargeable on the goods shall be paid by the person bringing the goods at once to the Incharge of the octroi out-post who shall draw a Bill-cum-receipt in Form No. 2 in triplicate of which the first copy shall remain in the Bill-cum-receipt book as counter foil the second copy shall be given to the person making the payment and the third copy shall be forwarded to the octroi Superintendent alongwith the third copy shall be forwarded to the octroi Superintendent alongwith daily remittances.(b)(i)Collection of octroi where no arrangement of octroi outpost exists. - In the case of a Municipality where no arrangements have been made for collection of octroi at an octroi outpost, the Incharge of the octroi outpost shall draw up a pass in triplicate in Form No. 4 the first copy shall remain in the pass book as counterfoil, the second copy shall be given to the person bringing the goods and the third copy shall be sent to the octroi Superintendent. Such person shall pay the next working day the amount of octroi due to the octroi Superintendent.(ii)On presentation of the pass referred to in sub-clause (i) of clause(b) the octroi Superintendent shall recover or cause to be recovered the octroi duty and issue or cause to be issued a Bill-cum-receipt and a copy of the Bill cum-receipt sent to the octroi out-post of issue for pasting it on the copy of the pass.(c)Goods imported through Railway train. - In the case of goods brought by a Railway Goods or passenger train, the person bringing on receiving the goods before taking delivery of the same shall present the railway receipt or the parcel way Bill at the octroi-out-post for stamping and payment of octroi dues thereon. The Incharge of the octroi-out-post shall note down the particulars of the railway receipt or parcel way bill, as the case may be, in the register in Form No. 3 and obtain signature of the person bringing or receiving the goods and recover the amount of octroi duty due and shall issue a bill-cum-receipt in Form No. 2. Thereafter the Incharge of the out-post shall also affix on the Railway receipt or the parcel-way- bill, as the case may be, the stamp of 'octroi paid'. Such person shall produce for verification the goods alongwith the receipt at the octroi-out- post after taking delivery.Note. - When the Railway Receipt or the Parcel-way-bill is not received, the Railway Indemnity Bond presented by, the person bringing or receiving the goods may be accepted and stamped.(d)Goods imported through Railway out agency. - In case of goods imported through Railway out agency, the procedure laid down in clause (c) in respect of goods brought through Railway shall be followed.(e)Checking of Railway record. - The incharge of the octroi outpost shall compare the entries made in the register in Form No. 3 with the delivery book of the railway at such intervals as may be fixed by the Board and it goods have been delivered without being produced at the octroi-out-post and without paying the octroi due, a report shall immediately be submitted to Octroi Superintendent for recovery of octroi and penalty thereon in accordance with the provisions of the Act and the rules.(f)Goods imported through post parcels. - Every person receiving goods within a Municipality by means of a post parcel delivered to him directly or through a Bank shall produce such parcel un-opened within seven days from the date of taking delivery, at the octroi out-post declared for the purpose by the Board for examination and payment of octroi.(g)Goods brought by Motor Transport Agencies. - The procedure for levy of octroi in the case of goods received through Goods Motor Transport Agencies shall be the same as provided in clauses (a), (b) and (c) but the following facilities may be allowed by the Board to those Agencies who undertake to enter into an agreement in writing with the Board binding themselves to follow the necessary instructions regarding the maintenance of records, inspection of all the relevant trade books, paper and stocks by the octroi officials and the procedure for payment of octroi and release of goods and also undertake to credit such amount of security deposit as may be determined by the Executive Officer from time to time in each case:-(i)The goods brought by such Agencies shall be allowed to pass the octroi-out-post if they tender a copy of the challan containing the particular of the consignment under every goods receipt meant for the particular Municipal area duly signed by the competent official of the agency to the incharge of the octroi outpost who shall, after receipt of the challan issue a pass in Form No. 4 and enter the particulars in the Register maintained by him in Form No. 3.(ii)The goods so brought shall be kept in a warehouse or godown of the Agency concerned which shall not release the goods unless the octroi is paid according to the procedure laid down for the goods brought by Railway goods train mentioned in clause (c) with the following variations:-(a)That the bill-cum-receipt in Form No. 2 issued by the octroi office shall also be in triplicate, a copy thereof to be sent at the concerned out-post to enable the incharge of it to make necessary entry in the Register maintained in Form No. 3.(b)[ The Goods brought by such agencies for transport outside the Municipal limits shall be allowed to pass without any deposit if such goods are transported outside such limits within seven days of the date on which they are brought in the Municipal limits.] [Substituted by 7-10-1965.]
