Section 32(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)When the rate at which duty is levied is incorrect due to mistake of the naka official or subsequently adjudicated to be incorrect by the Octroi Superintendent on an application made by the importer in this respect.
