Section 14(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)If it is noticed by the Municipal Commissioner or by any other officer authorised in this behalf by the Municipal Commissioner by general or special order that in the cases dealt with under rule 13(b) the weight or description or number or quantity or the value of the articles brought into octroi limits of the Corporation exceeds the declared weight, description, number, quantity or value, as the case may be, and if such excess is up to 12.5 per cent, extra duty payable shall be recovered. Should the excess be more than 12.5 per cent the importer shall be liable to pay up to twice the amount of duty leviable. Such penal duty shall be realised on the whole consignment and a receipt will be given for the same. This rule will not prevent a criminal prosecution against the importer or declarant in any case in which it may appear desirable.
