Payment of octroi and receipts therefor,

(1) On payment of the octroi the person liable to pay the octroi shall be issued a receipt in such form, as may be prescribed and the receipt shall be maintained by such person for period of one year from the date of the issue and shall be produced on demand. (2) In the event of the failure to produce the receipt within the said period of one year from the date of import of the goods, presumption with arise that octroi has not been paid.