Section 39 in The Delhi Agricultural Produce Marketing (Regulation) General Rules, 2000
39. Account of transaction and of fees to be maintained.
(1)Every licencee commission agent shall submit to the committee a return in Form 'L' showing his purchase and sales of each transaction of agricultural produce on the day of transaction or on the following day or the date specified under bye-law.Provided that in case of a dealer, who exclusively deals in fruits and vegetables, it should not be necessary to fill in Form 'L' the particulars of the person to whom the quantity of fruits or vegetables less than one quintal or the monetary value of which is less than five thousand rupees whichever is less, is sold:Provided further that a commission agent who sends one copy of Form 'L' to the committee, will be exempted from sending Form 'L' to the marketing committee and the buyer shall indicate in Form 'L' only the total quantity and the gross value in respect of each commodity purchased from each seller.(2)The committee shall maintain a register showing the total purchase and sale made by the dealers and the fees recoverable and recovered from them.(3)If any trader or commission agent fails to submit a return of any period as prescribed in sub-rule (1) or the marketing committee has reason to believe that any such return is incorrect, it shall after giving notice in Form 'M' to the dealer or commission agent concerned may authorised any officer to inquire and after holding such enquiry as the officer may consider necessary, shall place the case before the committee for proceeding to assess the amount of business of trader or commission agent during the period in question.(4)If any trader/broker or commission agent habitually makes default in the submission of returns or if in the opinion of the committee he habitually submits false return, the committee may order for the inspection of the trader/broker or commission agents accounts.(5)After an order under sub-rule (4) is made, the committee shall inform the trader or commission agent as the case may be, of the date and place fixed for the inspection.(6)The committee may authorise one or more of its members to carry out the inspection ordered by it under sub-rules (4) and (5). Such manner or members shall be assisted by the Secretary of the committee or such employees of the committee as may be deputed for that purpose.(7)Such member or members may after inspection prepare a return or may amend the return already furnished on the basis of transaction, appearing in the trader's account books, and the committee may levy a fee after assessment as may be specified in the bye-laws. If the account books are reported to be unreliable, or are not providing sufficient material for proper preparation or amendment of the return or if no such books are maintained or produced, the committee may assess the amount of the dealer's business on such information as may be available or on the basis of best judgment and may levy fee as may be specified in bye-laws on the basis of such assessment.Provided that before finalising any such assessment, the commission agent concerned will be given a reasonable opportunity of showing cause as to why the assessment should not be finalised.(8)Habitual default in the submission of return and habitual submission of false return shall be a sufficient ground for suspension or cancellation or refusal to renew a licence, and the provision of this rule shall apply in addition to and without prejudice to any other law, panel or otherwise, applicable to non-compliance or defective compliance with any duty imposed upon a dealer by the Act or by these rules, or bye-laws or order of a committee(9)As assessment made under sub-rules (7) and (8) shall be communicated to the concerned functionary by means of a demand notice in Form 'N' and a copy of the assessment order may be given to him on his making written application and paying prescribed copying fee to the committee.(10)The copy shall be prepared in the office of the committee and certified to be correct by the Secretary or in his absence by any other person appointed in this behalf by the Chairman. Such certificate shall give the dates on which the application was received and the copy prepared and delivered to the applicant, and shall be conclusive evidence of the correctness of these dates.(11)The amount of the market fee assessed under sub-rules (7) & (8) above, less than sums, if any, already paid, shall be paid by the commission agent within fifteen days from the date of the receipt of the assessment order by him.(12)If any commission agent fails to pay the amount of market fee as required by sub-rule (11), he shall, in addition to market fee due be liable to pay simple interest on the amount so due at two percent per month from the date immediately following the last date for submission of return upto the date of assessment under sub-rules (7) and (8) and at the rate of three percent per month thereafter till realisation.
