Re-enactment of rules prescribing maximum rates of cess on animals and goods

The rules prescribing the maximum amount of rates for octroi and haisiyat taxes issued under sub-section

1. (2) of section 66 of the Central Provinces and Berar and Municipalities Act, 1922 (hereinafter referred to as “the said Act”), under the Central Provinces and Berar Government Notification, No. 2093-714-VIII, dated the 5th of September 1922 and the rules for imposition of the maximum amount of rates for octroi tax by the Municipal Committees and Notified Area Committees made likewise under the said Act by the Madhya Pradesh Government under Notification, No. 1584/1661-M-XIII, dated the 29th April 1950, as in force on the 15th December 1960 in so far as regards prescribing the maximum rates of cess or octroi payable in respect of animals and goods brought within the area of the Municipal Corporation of the City of Nagpur, shall be deemed to be duly and validly re-enacted by the State Government on the 15th December 1960, as follows:— “1. Title and commencement.—(1) These rules may be called the Municipal Corporation of the City of Nagpur Octroi (Prescribing the Maximum Rates) Rules, 1991.
2. (2) These rules shall be deemed to have come into force on the 15th day of December 1960. 2. Definitions.—In these rules, unless the context otherwise requires,—
   • (a) “Act” means the City of Nagpur Corporation Act, 1948;
   • (b) “goods” means goods specified in the Schedule and includes animals mentioned therein;
   • (c) “Schedule” means the Schedule to these rules. 3.
3. (1) Subject to the provisions of the Act and the rules made thereunder, in so far as regards assessment, collection and refund of the cess (octroi) made thereunder, octroi shall be leviable by the Corporation in respect of the several goods specified in the Schedule.
4. (2) The rate at which octroi shall be levied by the Corporation on any goods specified in column 2 of the Schedule shall not exceed the maximum rate specified therefor in column 3 of that Schedule.”