04 September 2009
Thanks a lot for your kind reply. but I hv still some doubt so now I m writing a detailed situation.
A is purchasing goods from a party X. B is appointed to pay octroi for wheneve goods come. A is paying octroi to B. Who (B) is not a transporter. whenever B pays octroi on behalf of A, he gives his own bill (not octroi receipts) to A and mention octroi charges along with his service charges than A pays him all amount in cash. Most of Amount belongs to octroi duty. some time it exceed 20000/- in a day.noe tell me the proviso of Sec 40A(3).