Section 3(2) in The Haryana Rural Development Fund Rules, 1984
(2)The responsibility of paying the cess under sub-rule (1) shall be of the dealer who is the buyer and if he is not a Licensee under the Punjab Agricultural Produce Markets Act, 1961, then of the dealer who is the Seller. Such cess shall be leviable as soon as an agricultural produce is bought or sold.] [Substituted by Haryana Notification No. GSR 52/HA 12/83/S.6/84 dated 6.7.1984.]
