Any goods imported within the Octroi limits are intended for consumption, use or sale in the municipal area, the Octroi officer shall, after checking and on being satisfied as to correctness of the description, number, quantity, weight, measure and value of the goods as given in the declaration or otherwise by determining those matters as provided in the rules, assess the amount of Octroi payable and demand its payment. On payment being made, the Octroi officer shall grant a receipt for the payment, given date and time to issue to the importer or his representative.