Section 30 in West Bengal Agricultural Produce Marketing (Regulation) Rules, 1982
30. Receipts
. (1) The market committee shall maintain registers showing the licence fees and market fees collected by it and a receipt duly signed by the person authorised by the market committee shall be granted to every person in respect of fees collected from him.(2)Where a market committee has acquired or taken on lease a market under clause (I) of sub-section (1) of section 20 and is collecting toll from the market, it shall maintain a register showing the tolls collected by it and a receipt or toll token duly signed or authenticated by the person authorised by the market committee, shall be issued to every person in respect of the toll collected from him.(3)Separate registers shall be maintained for each market under sub-rules (1) and (2), as far as practicable.(4)The receipts and toll tokens under sub-rules (1) and (2) shall be printed in standard forms and sizes, serially numbered and bound in books of convenient numbers. The printing, checking, custody and issue of the books shall be controlled and fully accounted for by the Secretary or other officer authorised by the market committee in this behalf.(5)All persons authorised to collect fees and toll under sub-rules (1) and(2)shall render full account of the collection and shall tender the total amount collected without any deduction whatsoever to the Secretary or to an officer or to a bank account as may be designated by the market committee on the day of the collection or by the next working day at the latest, in such manner as may be determined by the market committee.(6)Receipts for rentals, other collections, security deposits, loans, advances, subsidies, grants, etc. received by the market committee, shall be countersigned by the Secretary.(7)The market committee shall maintain a register for subsidies received from different agencies in cash or in kind and the subsidies so received, shall be credited to the appropriate Subsidy Fund Account.Illustrations : (a) Where the State Government has transferred to the market committee a piece of land free of cost for construction of its principal market yard the book value of the land as may be determined by the State Government, or when the State Government has not determined the book value, by the market committee with the approval of the Board, shall be debited by means of an entry in the Journal to the Land Account with corresponding credit to the State Government Subsidy Fund for Principal Market Yard Land Account.(b)Where the State Government has granted a subsidy to the market committee to recover the loss it has sustained in its operations for prevention of distress sale by farmers subsidy so received shall be entered in the Cash Book with credit to the State Government Subsidy Fund for Prevention of Distress Sale Account.
