Section 27A in Jharkhand Agricultural Produce Markets Act, 2000
27A. [ Accounts of purchase and sale and assessment of market fee. [Inserted by Act 60 of 1982.]
(1)Every Market Committee shall have an assessment sub-committee consisting of the Chairman, Vice-Chairman and the Secretary of the Market Committee for the purpose of assessment and levy of fee, in the manner prescribed.(2)Every licenced trader and every trader exempted under section 42 shall within 15 days after the end of each month, submit to the Secretary of the Market Committee, or any other officer empowered by the Board, a return in Form 'A' showing the purchase and sale of each transaction of an agricultural produce.](3)The sub-committee shall maintain a register in Form B showing the total purchase and sales made by traders and the fees recovered from them.(4)The sub-committee shall levy the fee payable under section 27 on the basis of the return furnished under sub-section(2).(5)If any trader fails to submit a return as prescribed in sub-section (2) or the sub-committee has reason to believe that any such return is incorrect, it shall after giving a notice in Form C to the trader concerned require him on a date and at a time and place to be specified therein, to attend either in person or through an authorised representative or to produce or cause to be produced any account or other evidence on which such trader may rely in support of such return.(6)On the date specified in the notice or as soon thereafter as the case may be, the sub-committee, after examining the accounts and other evidence produced by the trader and such other evidence, as the sub-committee, may by notice in writing require at the specified place, shall proceed to assess the amount of market fee leviable on the trader.(7)If a trader, having furnished a return fails to comply with all the terms of the notice under sub-section (5) or if the accounts and other evidence produced by the trader are in the opinion of the sub-committee, incorrect, incomplete or unreliable, either wholly or partly, the sub-committee shall assess to the best of its judgement, the amount of market fee leviable on the trader.(8)In addition to the market fee levied under sub-section (7), a defaulter trader may be liable to pay a penalty equal to the fee so levied, if so ordered by the sub-committee.(9)Habitual default in submission of returns and habitual submission of false return shall be a sufficient ground for suspension or cancellation of or refusal to renew a licence, and provision of this section shall apply in addition to and not in derogation of any other law penal or otherwise applicable to non-compliance or defective compliance with any duty imposed upon a trader under this Act or under the rules made hereunder, or by any bye-law or order of a Market Committee.(10)The assessment order made under sub-section (7) and order imposing penalty under sub-section (8) shall be communicated to the trader by means of a demand notice in Form D and copy thereof shall be granted to the trader on his making written application and on paying a sum of two rupees as copying fee to the committee, the sub-committee shall maintain a register of copying fees.(11)The copy shall be prepared in the office of the Market Committee and certified to be correct by the Secretary or in his absence by another person appointed in this behalf by the Chairman. Such certificate shall give the date on which the application was received and the copy prepared and delivered to the applicant and shall be conclusive evidence of the correctness of the date.]
