Section 4(2) in The Haryana Rural Development Fund Rules, 1984
(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.]
