Bare Acts Live

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

Published vide Notification No. G. N., U. D., P. H. & H. D., No. NMC. 5361/29573-A-C, dated 16th May, 1966 (M. G., Part 1-A-N.D.S., page 310)

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(b) One or more octroi nakas with daroga or octroi inspector-in-charge with such other staff as is deemed necessary shall be maintained near each railway station.

(c) Goods arriving by rail shall be deemed to have entered the octroi limits and shall be dealt with in the manner prescribed hereinafter. Goods which are re-booked or re-loaded and dispatched to other places without removing outside the railway land boundaries; shall be deemed to have not entered the octroi limits.

(b) The Corporation shall provide a set of scales and weights at the Central Octroi Office, Branch Offices and every octroi naka.

(b) An official on duty at the octroi naka or branch octroi naka or any other person authorised by t he Municipal Commissioner in this behalf, may call upon a person carrying any goods after they have entered the octroi limits to take them to the octroi naka. if such official has reason to believe that such goods are liable to octroi duty and thereupon they shall be taken by the importer to the entrance naka and if such goods are found on examination liable to duty they shall be dealt with according to these rules. Drivers and owners of vehicles and pack animals shall stop at the octroi naka, for examination of the goods and animals shall not leave the naka until duty on goods and animals, if leviable, has been paid. They shall assist the octroi officials and carry out their orders in connection with the assessment and collection of duty on the goods and animals in their charge and shall fill up the register kept at the octroi naka and sign it.

(c) Goods on which octroi duty is payable under these rules received by rail as 'good' or 'parcel' or 'luggage' whether or not for bonafide personal use of the consignee shall be taken to the nearest octroi naka.

(i) To declare whether such goods are intended -

(a) for sale, consumption or use within the octroi limits of the Corporation (Form B), or

(b) for immediate export beyond the octroi limits of the Corporation (Form C), or

(c) for temporary detention within the octroi limits and eventual export (Forms F and J).

Note. - In case the importer of the duitable goods is not in a position to give full declaration as prescribed under this rule for want of requisite information he may apply on the prescribed form (Form A) to the official-in-charge of the octroi naka for permission to take the goods to the Central Bonded Warehouse for their proper disposal. The official-in-charge will receive the application in the-prescribed form duly filled in and issue a challan in the approved form and send the goods to the Bonded Warehouse with an escort whenever possible.

(ii) To give their description, number, quantity or weight and where duty is leviable ad volorem their value including the cost of carriage and all other incidental charges as detailed in rule 10(a).

(iii) In case of goods meant for immediate export beyond the octroi limits of the Corporation the importer of such goods shall, in addition to the above, furnish information regarding the consignee with his full address to whom the goods are to be exported.

(iv) Every person called upon to make a declaration under this rule or to furnish any information regarding such goods by octroi naka official or any other officer shall make a true declaration of goods or furnish true information concerning such goods to the best of his knowledge and belief.

(v) If the importer fails to give declaration it shall be presumed that the goods are imported in octroi limits for sale, consumption or use within such limits.

(b) Except as otherwise provided in these rules, duty shall be assessed on the basis of invoices and not on the basis of V. P. amounts, bank receipts, letters and hundis.

(c) Every importer of goods on which octroi duty is chargeable ad valorem shall produce the original invoice, or bill and other documents (such as railway receipt in the case of goods imported through railway) showing the correct value of such goods and shall fill in and deliver to the entrance naka official a declaration form accompanied by a true copy of such invoice or document signed as such by the importer or his authorised agent. If the contents in the invoice and the declaration do not appear to be reliable to the octroi naka official, the value stated therein shall not be accepted and duty shall be recovered in the manner laid down in rule. 10(d) below.

(d) If the original invoice is not available or produced by the importer at the time of import or the invoice produced by him is found to be not reliable by the import naka official or if it is incomplete or if the importer is unable or refuses to declare the true value of the goods in the declaration form prescribed for this purpose, the octroi naka official shall calculate and recover the duty according to the current price of the goods prevalent in the local market. For the general guidance of the naka staff, a table of current prices of the articles shall be prepared by the Octroi Superintendent, in consultation with the registered trade unions and chamber of commerce, which should be brought up-to-date at least once a month. Current price shall mean the wholesale price of such goods excluding local taxes :

(b) In connection with the assessment of duty on the presentation of invoices of goods, the naka officials or any officer of the department may put questions to and ask for relevant information from the importer or his authorised agent and the latter shall supply the same.

(c) If deemed necessary by the naka official, he may ask the importer to unload any vehicle or open any packages for the purposes of verification and the importer shall comply with such order at his own cost. Infringement of this rule will entail criminal prosecution.

(d) The Municipal Commissioner may, subject to such conditions and safeguards as may be found necessary in each case, permit in writing any trading or manufacturing firm to import dutiable articles without paying duty at the outpost. In such case, duty shall be paid at the Central Octroi Office at such times and at such intervals as the Municipal Commissioner may prescribe.

(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.

(b) The drivers or owners of any vehicles shall stop their vehicles on demand at any place within the octroi limits, whenever required by the Octroi Superintendent, Deputy Octroi Superintendent, Assistant Octroi Superintendent or Inspector of the Octroi Department or any other officer authorised by the Municipal Commissioner.

(c) The Municipal Commissioner, Deputy Municipal Commissioner, Octroi Superintendent, Deputy Octroi Superintendent, any Assistant Octroi Superintendent or Inspector of the Octroi Department or any other officer authorised by the Municipal Commissioner may on meeting an importer of dutiable goods within the octroi limits call upon him to show the octroi pass and thereupon he shall produce the same for inspection. The importer shall on demand allow inspection and verification of the dutiable goods with him or in his vehicle.

(d) If on verification of dutiable goods with the pass, there is reasonable doubt of short payment, he shall direct the importer to take the goods to the entrance naka or to the Bonded Warehouse and the importer shall do so. If on such other enquiry at the nake it is found that the proper duty has not been paid, action shall be taken as provided under rule 14(a) or 14(f), as the case may be.

(e) If the importer of goods could not produce the octroi pass (i.e. receipt of having paid the duty) or the transit pass or the challan and further if he could not prove that the goods were not imported from outside the octroi limits to the satisfaction of such officer, it shall be presumed that the importer has imported the goods from outside the octroi limits without paying the requisite duty and without giving the declaration as required under the rules.

(f) Any person bringing any dutiable goods within the octroi limits of the Corporation without paying the duty and without giving declaration to official-in-charge of the entrance naka, shall be liable to pay twice the amount of duty leviable. The dutiable goods may be detained at the Bonded Warehouse at the risk and cost of the evader till the payment of such penal duty is made. In addition, the importer will be liable to be prosecuted for evasion of duty.

(g) Any vehicle carrying dutiable goods in the octroi limits may be detained in the Bonded Warehouse at the risk and cost of the importer of goods. If it is noticed that the importer of such goods has imported such goods from outside the octroi limits and is without proper octroi receipt or pass, the sale shall not be released until the penal duty is paid as per rules.

(h) If at any time it is noticed by any officer or official of the Octroi Department that the importer or his 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 be liable to pay twice the amount of duty leviable and may in addition be liable to be prosecuted for giving false declaration or for producing fraudulent document and for evasion of duty also.

Procedure to be followed in dealing with the goods meant for temporary detention in Bonded Warehouse and eventual export and for Refund of Deposit

(b)(i) If such goods are to be exported by rail, railway octroi naka official shall follow the procedure as laid down below.

(ii) On verification of the goods with their details on the transit pass and if those are found to be correct he shall stamp the transit pass "goods allowed to be taken to the railway yard" and the transit pass be then returned to the importer and he be allowed to take the goods to the railway yard with an escort.

(iii) If such goods are to be exported as personal luggage accompanying the importer he shall produce luggage receipt or the railway ticket, as the case may be, to the octroi naka official instead of the railway receipt.

(iv) After the goods are booked the importer shall present the railway documents with the transit pass before the same exit octroi naka official. The official, on being satisfied that the goods shown in the railway document are the same that are noted in the transit pass, shall accept the transit pass, note the details of the railway document on the transit pass, enter the details thereof in the register maintained for this purpose and send the pass to the Octroi Superintendent. He shall also give acknowledgement to the importer surrendering the pass.

(v) The railway receipt, luggage receipt or railway ticket or any other document from the railway authorities about the receipt of the goods by them, as the case may be, shall be produced by the importer along with the transit pass within a period of three days from the date of its issue failing which the presumption will be that the goods have not been exported but have been sold, consumed or used within the octroi limits unless otherwise proved and the importer shall be liable to pay twice the duty leviable thereon.

(c) The Municipal Commissioner may, if he deems necessary, issue orders for obtaining a deposit fee equal to the duty leviable before the issue of the transit pass on certain categories of goods or from habitual defaulters who fail to surrender transit passes within the prescribed time limit. Return of such deposits shall be made subject to the provisions of the municipal accounts rules for the refund of the general deposits by the Octroi Superintendent immediately on presentation of an application (Form E) within three months from the date of issue of such transit pass along with a deposit receipt and the acknowledgement of the octroi naka official of having surrendered the transit pass if it is proved to the satisfaction of the Octroi Superintendent that such goods have been exported outside the octroi limits within the prescribed time limit.

(d) In case the importer thinks that the goods would not reach the exit naka within the prescribed time he may apply well before the expiry of the time limit fixed in the pass to the exit or entrance naka official for extension of such time limit stating reasons for his inability to export within the time given in the pass and such official shall extend the time not exceeding three hours. If the extension applied for is for more than three hours the matter should be referred to the Octroi Superintendent or Deputy Octroi Superintendent or Assistant Octroi Superintendent who may grant such extension if the demand is found to be genuine. Extension of time limit beyond twelve hours will be granted only in cases of mechanical breakdown of vehicles or causes beyond the control of the importer by the Municipal Commissioner or any officer authorised by him in this behalf only on production of sufficient proof to that effect.

(e) In the case of export by railway, if the importer does not get the booking within three days, be shall inform the exit railway naka official in writing requesting for extension of the period for production of the railway receipt. Such extension shall be granted only by the Octroi Superintendent or his Deputy or Assistant Octroi Superintendent after due enquiry. However, the maximum time limit that could be extended for production of railway receipt is 168 hours only from the time of issue of transit pass.

(f) If the importer fails to surrender the transit pass within the time limit specified therein it will be presumed that he has failed to export the goods beyond the octroi limits and that those have been sold, consumed or used within the octroi limits and he shall be liable to pay up to twice the amount of duty leviable, unless -

(i) he voluntarily pays single duty or intimates to the Octroi Superintendent for the appropriation of the deposit already made under rule 16(e) within 36 hours from the expiry of the period of the transit pass, or

(ii) gives intimation of such failure within 36 hours of the issue of the pass and proves to the satisfaction of the Octroi Superintendent within a week's time that such goods were actually exported beyond octroi limits within the time limit specified in the pass.

(g) If in some cases where the deposits are not taken and it is subsequently found that the transit pass has not been surrendered by the importer the recovery of the penal duty may be conducted by the Municipal Commissioner or any other Officer authorised by him in this behalf if he is satisfied that such goods have actually been exported outside the octroi limits.

(h) The Municipal Commissioner may authorise by general or special order the Octroi Superintendent or his assistants or the naka official to seal such goods or such goods of particular category or of particular importer. He may also authorise levy of an escort fee of Rs. 2 per vehicle or carrier in case an escort is given for such goods liable to duty of rupees five or more and may further fix routes by which the vehicles carrying such transit goods shall pass to the exit nakas If the escort is not available and if the naka official deems it necessary to give an escort, the importer of the dutiable articles shall wait at the naka till the escort is available. If the goods are sealed the exit naka official shall verify such seals and shall allow the goods to pass only if the seals are found intact. Otherwise the transit pass shall not be accepted and the goods shall be detained or sent to the bonded warehouse with a report to the Octroi Superintendent. If the importer insists to take away the goods or takes away the goods he may do so at his own risk of payment up to twice the amount of duty leviable.

(i) If such goods are to be exported to the godowns of the importers at Nagpur situated within the annular space between the octroi limit and the Corporation limits, the Municipal Commissioner may impose such restrictions as he may deem fit.

Goods meant for temporary detention and eventual export - Procedure to be followed

(b) If such goods are deposited at the bonded warehouse a fee of Re. 0.25 per quintal per day for the first seven days and Re. 0.50 per quintal per day thereafter shall be paid by the importer after the expiry of a free period of 36 hours from the time of their first entry in the octroi limit. This free period will be in addition to the period of public holidays on which the working of the bonded warehouse is closed and no warehousing fee shall be charged for such period. The bonded warehouse official shall pass a receipt for the payment made on this account. The maximum period of detention in (he bonded warehouse shall be thirty days. If the goods are not removed within a period of thirty days the Octroi Superintendent shall give a notice to the importer calling upon him to take delivery of the said goods within a week. On the importer's failure to take the delivery the Octroi Superintendent may break open the packages and shall cause such goods to be sold by public auction after an intimation to the importer well in advance if he is traceable and after due publication by affixing notice at the bonded warehouse, Central Octroi Office and the Central Office of the Corporation :

(c)(i) After deducting the bonded warehouse fees, octroi duty due thereon and all other expenses of conducting the sale, the surplus sale-proceeds shall be forthwith credited to the Corporation and notice of such credit shall be given at the same time to the importer of the goods. If such importer claims the surplus by written application to the Municipal Commissioner within three years from the date of notice given under this rule, the surplus amount shall be refunded by the Municipal Commissioner to the importer.

(ii) Any such surplus not so claimed shall be property of the Corporation.

(d) The Corporation will take such steps as it may deem fit for the safety of the goods in bond, but will not be responsible for any loss or damage to them, however, caused except upon a proof of gross negligence or misconduct of the person-in-charge of the bonded warehouse. The persons using the warehouse must make their own arrangements for the protection of their goods.

(b) On presentation of the goods to the export naka. the official-in-charge shall first see whether the goods have been presented within time noted in the pass and seals if any thereon are intact. If he is satisfied that the goods are identical in all respects - weight, quality and quantity or any other marks - he shall endorse a certificate to that effect on both the copies of the export pass. After the goods are actually exported outside octroi limits one copy of the said pass shall be retained by him and the other copy shall be handed over to the importer after making relevant entries in the register maintained for this purpose and after obtaining the acknowledgement of the importer in the register for having received one copy of the export pass. All such copies of the export passes retained by naka official shall be returned to the Octroi Superintendent on the next day along with the register and list in duplicate of such surrendered passes.

(c)(i) If the goods are to be exported by rail, the railway naka official shall follow the procedure as laid down below.

(ii) On verification of goods with their details in the export pass if these are found to be correct he shall stamp both the copies of the export pass "goods allowed to be taken lo the railway yard" and hand over both the copies of the export pass to the importer. He will then be allowed to take the goods to the railway yard with an escort if available.

(iii) After the goods are booked the importer shall present the railway receipt with both the copies of the export pass, before the same railway naka officials. The official, on being satisfied that the goods shown in the railway receipt are the same that are noted in the export pass, shall note the details of the railway receipt on both the copies of the export pass and shall follow the further procedure as laid in rule 18(b).

(iv) If such goods are to be exported as personal luggage accompanying the importer, he shall produce luggage receipt or the railway ticket, as the case may be, to the naka official instead of the railway receipt and the latter shall note the particulars thereof on both the copies of the export pass.

(v) In case the railway receipt, luggage receipt or railway ticket, as the case may be is not produced within a period of three days from the date of booking of such goods it will be presumed that goods have not been exported but have been sold, consumed or used within octroi limits and the importer shall not be entitled for refund of his deposit.

(d) (i) In case the goods cannot be exported within the time limit prescribed in the pass on account of the reasons beyond the control of the importer he shall apply for extension of such time limit to the Octroi Superintendent or such other officer appointed in this behalf. Such officer shall verify the goods and after satisfying himself of the reasons of failure may extend the time limit but in no case the total period of extension shall exceed twelve hours.

(ii) In case the importer feels that the goods cannot be exported within such time limit, he may deposit the goods again in the bonded warehouse and apply for a fresh export pass after getting the previous one cancelled. In such a case, he will not be required to pay a fresh deposit but shall be liable to pay the export pass fee and warehousing fees without getting allowance of initial free period of 36 hours.

(iii) In the case of export by railway, if the importer does not get the booking within the time limit prescribed in the pass he shall inform the exit railway naka official of the same in writing requesting for extension of the prescribed time limit. Such extension shall be granted only by the Octroi Superintendent or Deputy Octroi Superintendent or Assistant Octroi Superintendent after due enquiry. The maximum time limit permissible for production of railway receipt is 168 hours from the time of issue of export pass.

(e) If the importer fails to surrender the export pass within the time limit specified therein, it will be presumed that he has failed to export the goods beyond the octroi limit and that those have been sold, used or consumed within the octroi limits and he shall be liable to the payment of penal duty upto twice the amount of duty leviable, unless -

(i) he voluntarily pays single duty or intimates to the Octroi Superintendent for the appropriation of the deposit already made under rule 18(a) within 36 hours from the expiry of the period of the export pass, or

(ii) gives intimation of such failure within 24 hours of the issue of the pass and proves to the satisfaction of the Octroi Superintendent within a week's time that the goods were actually exported beyond octroi limits within the time limit specified in the pass.

Procedure to be followed in dealing with the goods meant for temporary detention with the importer and eventual export and for claiming refund of octroi duty paid thereof

(b) In case the importer cannot export the goods without breaking bulk or without assemblage and testing in the case of machinery he shall do the same only with the sanction of the Octroi Superintendent in the presence of the official deputed for this purpose by the Superintendent on payment in advance of Rs. 5 per day or a part thereof. Such goods, if necessary, shall be formed into packages which shall be sealed and marked by the official so deputed.

(b) A separate intimation should be given by such importer for his own goods. One such intimation shall be sufficient for single consignment whether such consignment contains goods of one description or more. If the consignment contains goods of different descriptions, they shall be separately detailed in the intimation. Not more than one intimation for export shall be given by the importer for the goods passing through an exit naka in a day.

(c) No such intimation shall be accepted unless -

(i) it is complete in all respects and is signed by the importer himself or by a person authorised by him in writing in this behalf.

(ii) it is made within 60 days from the date of import of such goods within the octroi limits. If the last day for submitting the intimation falls on a public holiday, such intimation may be accepted on the succeeding working day.

(iii) it is supported by the official receipt for the octroi duty paid at the time of import and is accompanied with the original invoice, if any, filed at the time of import.

(iv) the goods produced for inspection or intended to be exported are identical with what they were at the time of import.

(v) the exporter and importer of these goods are one and the same person and such articles have not undergone change of hands as defined.

(i) satisfy himself that all the conditions as detailed in rule 22 are fulfilled.

(ii) verify the goods actually produced for inspection and if found to be identical with description in the intimation and in the relevant import invoice, if any, or in the import declaration and in the export invoice as well and he shall seal and mark such goods whenever deemed necessary.

(iii) issue the refund export pass (Form L) an acknowledgement of the importer of having received the same and deliver it to the importer.

(b) The importer accompanied by an escort, if provided by the Corporation will then take the goods beyond the octroi limits through the export naka within the time limit and by the route specified in the refund export pass, and shall present the same to the exit naka official with the refund export pass. The time limit shall be fixed with due regard to the distance of the exit naka from the Central Office or the Branch Offices, but in no case it shall exceed twelve hours from the hour of issue of the refund export pass.

(i) the refund export pass as well as the goods are presented within the prescribed time limit.

(ii) the seals or marks if any, are intact.

(iii) the goods actually, tally with those mentioned in the refund export pass.

(i) first satisfy himself on the three counts mentioned in rule 24,

(ii) make relevant entries in the register and obtain signature of the importer thereon and sign a requisite certificate on the refund export pass,

(iii) stamp the refund export pass "Export is not complete unless the exporter presents the railway receipt, luggage receipt or railway ticket", and

(iv) allow the exporter to take the goods to the railway yard under escort, if available.

(b) After the goods are booked the importer shall present the railway receipt to the same naka official along with the refund export pass within three days from the date of booking. The naka official shall satisfy that goods booked are the same that were described in the refund export pass and thereafter note the particulars of the railway receipt on the pass, endorse it "Export Complete", sign and date such endorsement and deliver the refund export pass to the importer. Similar procedure should be followed, if the goods are exported as personal luggage on production of the luggage receipt or railway ticket.

Refunds

(i) If the claim for refund is made after the expiry of seven days from the date of export subject to the provisions of the rule 28 provided that the Municipal Commissioner may extend this time limit to 15 days by a special or general order.

(ii) If the goods are not exported out of the octroi limits within a period of 60 days from the date of their import.

(iii) If the export is not supported by a duly certified refund export pass.

(iv) If all the conditions in rule 32(c) are not satisfied.

(v) If the amount to be refunded is less than rupee one.

(vi) If the amount claimed as refund is not withdrawn within three months from the date of intimation to the importer to the effect that the amount may be received by him.

(vii) If the goods exported were not declared to be intended for temporary detention with the importer and eventual export at the time of import.

(b) This rule will apply to the goods that are imported from the date, these rules come into force.

(b) Such application shall be accompanied by the duly certified relevant, refund export pass and shall contain reference to the connected export intimation already given by the importer. There shall be separate application for each refund export pass.

(c) If the refund application is in order and satisfies all the conditions detailed in rule 29, the amount of refund should be correctly determined subject to the limitations prescribed in the subsequent rule.

(b) In case the weight, number, quantity or value of goods actually exported do not agree with the details given in the intimation or export invoice and if in the opinion of the Octroi Superintendent the difference is more than 12 ½ per cent, the refund equal to half the amount of tax paid on actual export shall be granted. This will not prevent a criminal prosecution in any cause in which it may appear desirable by the Octroi Superintendent.

(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.

(b) When the weight on which the duty is recovered is incorrect in view of the re-weighment that may have been taken at the station before delivery or at the naka :

(c) When consignment or a part thereof on which duty has already been paid, has not been delivered by the railway administration and the importer or his representative produces evidence to show that the railway administration have paid to him the value of the goods not delivered and have refunded the freight, if charged in advance thereon :

(i) machinery brought for repairs under rule miscellaneous (2) of the imposition and exemption rules, and

(ii) cloth and yarn brought for dying and chassis brought for body building under rule miscellaneous (3) of the imposition and exemption rules, shall be made within seven days from the date of export of such goods and shall be accompanied by the documents prescribed under these rules. If the claim is found to be in order the amount shall be refunded to the importer.

Octroi Free Zone

(ii) The importer shall give all the details of the goods that he intends to keep in the Octroi Free Zone and file a declaration in a special form at the import naka along with the original invoices.

(iii) After due verification the entrance naka official shall seal the goods and send those with a special escort to the Octroi Free Zone godown. Such despatches will be made only during 10 a.m. to 6 p.m.

(iv) On receipt of such goods the Inspector-in-charge of the Octroi Free Zone godowns shall verify such goods in the presence of the importer take an entry in the stock register to be signed by both the inspector and the importer or his authorised agent and admit those in the godown.

(v) Such goods shall be kept in these godowns at the entire risk of the importer and the Corporation shall not be responsible in any way for the safety of these goods.

(vi) The goods shall be taken out from these godowns only in the presence of the importer and the Inspector-in-charge and while removing shall be dealt with in the manner as if the goods are entering into the octroi limits for the first time and the procedure laid down in the relevant rules will be followed. A regular naka shall be maintained at the entrance of such Free Zone Area.

Miscellaneous

(b) The Managers or Superintendent of the Oil Companies shall give such information or details as the Municipal Commissioner may from time to time deem necessary and shall make such deposits as the Municipal Commissioner may consider sufficient to cover the amounts which may at any time be due or likely to be due.

(c) Any amount found to be due to any Oil Company after settling the account as provided in sub-rule (a) may, if not paid by the Oil Company, be recovered by the Municipal Commissioner, from the deposit referred to in sub-rule (b), or if the said deposit be insufficient then in the manner provided in Chapter XII of the Act.]

Form A

Application under rule 9 (Note) for permission to deposit goods in Bonded Warehouse

The Officer-in-charge.
Naka No. .............

Applicant
Address ........................

Form B

Declaration under rule 9(i)(a)

The Official-in-Charge,
Naka No................../Bonded Warehouse,
Nagpur Corporation

Inspector/Daroga/Moharir

Moharir.

Form C

Declaration and undertaking to be given by the Importer of the goods meant for immediate export, i.e. goods in transit under rule 9(i)(b)

The Official-in-charge,
Naka No. ............. /Bonded Warehouse,
Nagpur Corporation.

(1) to carry the said goods outside the octroi cordon of the Corporation within.............. hours from the time of import in accordance with the conditions and the manner prescribed for the export of the goods meant for immediate export.

(2) to carry the said goods direct to the export naka under municipal escort if given and by the prescribed route only without making any halt en route to the export naka without breaking bulk or quantity of the goods imported and without change of hands. .

(3) to see that the seals if any, put on the vehicles of the goods are kept intact till these are passed through the exit naka.

Signature of the Importer

Date

Form D

Transit Pass (Duplicate)

No.

Transit Pass Fee Re. 1.

[Under rule 16(a) for goods meant for immediate export]

Signature of Import Naka Moharir.

Signature of Export Naka Moharir.

Form E

Application for refund of deposit amount under rule 16(c)

The Octroi Superintendent,
Nagpur Corporation,
Napur.

Signature of the Importer.

Form F

Declaration under rule 9(i)(c) read with rule 17(a) for goods meant for temporary detention in the Bonded Warehouse, and eventual export

The Officer-in-charge,
Bonded Warehouse,
Nagpur Corporation.

Signature of the Importer.

Form G

Declaration under rule 18(a) for export of goods deposited in the Bonded Warehouse

The Officer-in-charge,
Bonded Warehouse,
Nagpur Corporation.

Signature of the Importer.

Signature of Inspector or Daroga-in-charge.

Signature of the Moharir or Daroga.

Form H

Export Pass (Triplicate)

No. ..................

Export Pass Fee Re. 0. 50

[Under rule 18(a) for goods deposited in Bonded Warehouse for temporary detention and eventual export.]

Signature of Bonded Warehouse Moharir.

Signature of the Export Naka Moharir.

Form I

Application for refund of deposit amount under rule 19

The Octroi Superintendent,
Nagpur Corporation
Nagpur.

Signature of the Importer.

Note. - Cross out the portions that are not required.

Form J

Declaration under rule 9(i)(c) read with rule 21(a) for temporary detention with the importer and eventual export

The Official-in-charge,
Naka No........./Bonded Warehouse,
Nagpur Corporation.

Signature of the Importer.

Inspector/Daroga/Moharir.

Moharir.

Form K

Intimation under rule 22(A) for export of goods temporarily detained with the Importer

The Octroi Superintendent,
Nagpur Corporation, Nagpur.

Signature of the Importer.

Verified the contents and the weight as above and found correct.

Signature of the Refund Daroga.

Form L

Refund Export Pass under rule 23(a)

1. Recovered escort fee of Rs. .............vide Miscellaneous Receipt No.......... dated...............

2. Recovered sealing charges of Rs. ............... vide Miscellaneous Receipt No. ............ dated..............

Signature of the Octroi Superintendent

Signature of the Exit Naka Official. Naka No.

Form M

Refund application under rule 30

The Octroi Superintendent,
Nagpur Corporation, Nagpur.

Signature of the Importer

Notifications

The City of Nagpur Corporation Act, 1948

(C. P. and Berar II of 1950)

Rules

Form