Octroi Rules

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THANE MUNICIPAL CORPORATION, THANE The Thane Municipal corporation (Octroi) Rules 1999 (Under Bombay Provincial Municipal Corporation Act 19 49) No. Govt. Resolution No. TMC/2197/C. R.197/97/UD-23 Mantralaya Mumbai dated 18/2/99 in exerc ise of the powers conferred by sub-se ction (1) of section 149 read wit h clause (a) of sub-sec tion (2) of section 127, sec tion 455 and sub-cla use (c) of clause (7) of section 457 of the Bomba y Provin cial Munic ipal Cor porat ion Act , 1949 (Bom.L IX of 1949), and in super sess ion of the Maharashtra Municipalities (Octro i) Rules, 1968, in their application to the Municipal Corporation of Thane, and all other rules made in this behalf, the said Corporation, with the sanction of the State Government as required by sub-section (2) of Section 149 of the said Act, hereby makes the following rules, the same having  be en pre viousl y publis hed as req uir ed by sub-se cti on (2) of the sai d sec tio n 455 , for reg ula tin g the imposition, assessment and collection of octroi within the area of said corporation, namely:- RULES : 1. Short title and commencement : (1) These rules may be called the Thane Municipal Corporation (Octroi) Rules, 1999. (2) They sha ll come in to force on such date not ear lier tha n one month from the dat e of their sanct ion  by the State Government, as the Corporation may, by order appoint. 2. Definitions – In these rules, unl ess the context otherwise requires : (a) “Act” means the Bombay Provincial Municipal Cor porations Act, 1949 (Bo m. LIX of 1949) (b) “Cor pora tion” means t he Tha ne Mun icipa l Corp oration: (c) “Commissi oner” sha ll inclu de any Munici pal Offi cer or Servan t empowe red by the Commis sion er under sub-section (1) of section 69 of the Act to exercise, perform or discharge the powers, duties and the functions conferred or imposed upon or vested in the commissioner by or under the  provisions of these rules: (d) “Dut iabl e good s” : mea ns the g oods sp ecif ied in s chedule 1 : (e) “Ent ranc e Naka” me ans the Oc troi Na ka at which th e goods ar rive for th e purpos e of their import: (f) “Exi t Na ka” means t he Octroi Naka at wh ich t he go ods a rrive for t he pur pose o f the ir expor t : (g) “Exp ort” mea ns taking ou t or movemen t of any goods from an y place wit hin the octr oi limi ts of the corporation to any place outside such limits : (h) “For m” means a fo rm a ppend ed to thes e rules : (i) “Imp ort” me ans bri nging or e ntry of a ny goods i nto the oc troi li mits of Corpor atio n from any p lace outside such limits : (j) “Imp orte r” mean s the per son who i mport a ny good s, and i nclud es any pe rson wh o owns th e goods at the time of the import : (k) “Oct roi Naka ” means Mun icipa l Naka at whi ch goods ar e being imp orted or ex port ed : (l) “Oct roi Of ficer ” means a Mu nicip al Officer or se rvan t in char ge of or att ache d to an Octr oi Naka and includes any office r serv ing in the Octroi Depart ment of the Corpora tion or any Office r authorized or designated in this behalf by the commissioner : (m) “Sch edul e” means a Sc hedul e append ed to these ru les : (n) “Sect ion ” mea ns a s ect ion of the Ac t : (o) “Val ue of the goods” for the purp oses of levy of oct roi adva lorem, means their va lue as deter mine d under rules 16 : (p) “Rules” or “Rules” shal l mean th e rule or rules made by the Corporation for levy of octroi under sub section (7) & (17) of section 457 & sub-section (1) of section 149 of the Act : (q) “The Oct roi Limi ts” shal l mean the Octroi Li mits of the corpo rati on which shal l be co-extens ive with the limits of the Corporation as existing at present or as extended to or reduced from time to time. (r) “Exp orte r” shal l mean the p erso n who is shown in the import bi ll as the importer and who ex port s the goods imported by him in accordance with the provision of these rules : (s) “Gov ernment” means th e Gover nment of Mahar ashtra. 3. Levy of octroi and maximum and mini mum rates therefore - (1) Subject t o the provisions of the Act and the rules made there under, octroi shall be leviable by the Corporation in respect of the goods specified in column (2) of the Schedule 1 which are imported for consumption, use or sale within the limits of the Corporation. (2) The rat e at whic h oct roi shal l be levi ed by the Cor por ati on on any goods shall not exce ed the maximum rate specified therefore in column (3) or, as the case may be, in column (5), and not be less than the minimum rate specified therefore in column (4) or, as the case may be, in column (6), of the schedule 1. 4. Certain goods exempted from octroi : Subjects to the condit ions or exception (if any ), mentioned

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