Section 4 in The Haryana Rural Development Fund Rules, 1984
4. Maintenance of accounts.
[Sections 3, 5 and 6] - [(1) Every dealer shall submit to the Assessing Authority a return in form A showing his purchases and sales of each transaction of agricultural produce or each transaction of agricultural produce brought for processing, on the following day, but not later than four days of the day of transaction. If the dealer fails to submit the said return in time, the Assessing Authority may, after affording him a reasonable opportunity of being heard, impose a fine which may extend to rupees five hundred or upto twenty five per cent of the amount of cess whichever is more. The fine imposed shall be deposited within seven days of the order passed by the Assessing Authority in this behalf.(2)The dealer shall deposit in cash with the Assessing Authority or the person authorised by him in this behalf in writing, the cess that has become due from him on the basis of the return filed by him under sub-rule (1) on the following day of the filing of the return. The Assessing Authority may condone delay upto another four days after imposing a penalty which shall not exceed twenty five per cent of the cess recoverable :Provided that the Administrator may grant relaxation of payment of cess, through cheque or Bank draft, to Government and Semi-Government agencies engaged in procurement, processing, purchase or sale of agricultural produce.] [Subrule (1) and (2) substituted by Haryana Notification No. GSR 52/HA 12/83/S.6/84 dated 6.7.1984.](3)The assessing authority [or the person duly authorised by him in writing in this behalf] [Words added by Haryana Notification No. GSR 52/HA 12/83/S.6/84 dated 6.7.1984.] shall issue a receipt to the dealer in form "B" in token of having received the amount of the cess.(4)The amount of the cess so received shall be entered in a separate cash book to be maintained by the assessing authority.(5)The amount of the cess deposited with the assessing authority shall be credited by him into the State Treasury or sub-treasury under the major head ["114-Community Development-other receipts-(Xiii) Haryana Rural Development Fund"] [Substituted for the words '29-Development and Welfare Fund (V) Haryana Rural Development Fund' by Haryana Notification No. GSR 52/HA 12/83/S.6/84 dated 6.7.1984.] through a treasury challan within two days of the receipt thereof.[-] [Words'after deducting sundry and other charges as provided in sub-rule (15).' omitted by Haryana Notification No. GSR 52/HA 12/83/S.6/84 dated 6.7.1984.][Provided that where there is no treasury or sub-treasury at sub-market yard or purchase centre, the amount of cess collected every day shall be sent to the Assessing Authority on the following day in cash or through Bank draft, and the time taken in so sending the money shall be in addition to two days.] [Proviso added by Haryana Notification No. GSR 52/HA 12/83/S.6/84 dated 6.7.1984.](6)The assessing authority shall retain one copy of the treasury challan in his office and pass on the other copy to the Rural Development Fund Collector along with the statement in form C.(7)The Rural Development Fund Collector shall submit a consolidated statement in form D to the Administrator with a copy to the Accountant General, Haryana by the fifteenth of each month. By the end of each month the Administrator shall reconcile the monthly deposits of the cess in the Haryana Rural Development Fund under major head ["114-Community Development-other receipts-(Xiii) Haryana Rural Development Fund"] [Substituted for the words '829-Development and Welfare Fund (V) Haryana Rural Development Fund' by Haryana Notification No. GSR 52/HA 12/83/S.6/84 dated 6.7.1984.] with the books maintained by the Accountant General, Haryana.(8)The assessing authority shall check the return in form A on the basis of the register maintained by the Market Committee [or the account books of the dealer] [Added by Haryana Notification No. GSR 52/HA 12/83/S.6/84 dated 6.7.1984.] or otherwise. If he detects non-payment or under-payment of the cess, he shall issue a notice to the dealer and after affording him a reasonable opportunity of being heard, call upon him to deposit the balance amount within fifteen days.(9)If the dealer fails to deposit the amount of cess during the period prescribed under sub-rule (2) or (8), the assessing authority may after affording him a reasonable opportunity of being heard impose a fine which may extend to five hundred rupees or upto the amount of cess due whichever is more. The fine shall be deposited with the assessing authority within seven days of the orders passed by him in this regard.(10)The amount of the arrear of cess or of fine as recovered under sub-rule (1), (8) or (9), as the case may be, shall be deposited by the assessing authority within two days of its receipt in the same manner as provided in sub-rule (5).(11)If the dealer fails to deposit the monthly cess or the arrears of cess or the fine imposed by dates specified under sub-rule (1), (2), (8) or (9), as the case may be, the same shall be recovered as arrears of land revenue.(11A)[(i) No cess shall be levied on the sale or purchase of any agricultural produce manufactured or extracted from the agricultural produce in respect of which such cess has already been paid in any notified market area within the State.(ii)The dealer who claims exemption under this sub-rule shall maintain in form E true and correct accounts of the sale, purchase, processing as the case may be of the said agricultural produce and of the agricultural produce manufactured or extracted therefrom.](12)Appeal against the order passed by the assessing authority shall lie to the appellate authority within thirty days from the date of passing of the order by the assessing authority :Provided that no memorandum of appeal shall be entertained by the appellate authority unless it is accompanied by the receipt issued in form 'B' in token of having deposited the cess, arrears of cess or fine as the case may be. Every appeal preferred under this sub-rule shall bear a court-fee stamp of ten rupees and shall be presented to the appellate authority in the form of memorandum by the appellant or his duly authorised agent. The memorandum shall set forth concisely the grounds of appeal and shall be accompanied by a copy of the order, appealed against.(13)The appellate authority may, after affording reasonable opportunity of hearing to the parties, confirm, modify or revoke the order appealed against. The order of the appellate authority shall be final.(14)If the appellate authority orders that some part of cess or fine as deposited by the dealer be refunded to the dealer, it shall in the first instance be adjusted in the cess to be paid by the dealer in the month following the orders passed by the appellate authority. In case the amount is not so adjusted the Administrator may order the refund of the amount by means of a refund voucher.(15)[(i) The Administrator may authorise the grant of honorarium to the Assessing Authority and such other employees directly assisting the Assessing Authority in the collection of cess, maintenance of accounts and handling of any other work relating to cess. The amount of honorarium shall depend on the work load, income and such other factors and shall not be less than rupees five hundred and not mere than rupees one thousand five hundred per month for each notified market area. The Administrator may also authorise expenditure of not more than rupees five hundred per month to be incurred on stationery and other sundry charges. The amount thus authorised shall be met out of the imprest money placed at his disposal.(ii)The Assessing Authority and other employees assisting him in relation to the collection of cess shall be entitled to claim travelling and daily allowances at prescribed rates for journeys exclusively performed in connection with the cess.](16)The record maintained by the assessing authority shall be audited.
