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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

agent has filed a false declaration or produced a fraudulent document or otherwise attempted to evade the duty in part or in full, he shall ... liable to be prosecuted for giving false declaration or for producing fraudulent document and for evasion of duty also. 15. The Octroi Superintendent shall keep
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