Section 30(1A) in The Punjab Agricultural Produce Markets (General) Rules, 1962
(1A)[ The dealer who claims exemption from payment of market fee levied on any agricultural produce manufactured or extracted from the agricultural produce in respect of which the market fee has already been paid in another notified market area, shall make declaration and give certificate in Form K-1 to the committee from where exemption is claimed and a copy of the same shall be delivered to the committee to which the fee has already been paid. The counterfoil shall be retained by the dealer. The book containing K-1 Form shall be got attested by the dealer from the Secretary of the concerned Market Committee or his authorised Officer before giving the requisite certificate. The dealer shall produce the certificate within a period of sixty days from the date of transaction to the committee from where exemption is claimed. In case, the dealer fails to present the certificate referred to above within a period of sixty days, then the Assessing Authority shall impose penalty equal to the amount of ten per cent of market fee for next month, twenty per cent of the market fee for further next month, thirty per cent of the market fee for further next month, forty per cent of the market fee for further next month and fifty per cent of the market fee for the subsequent next month. If, the dealer fails to submit the aforesaid certificate within the stipulated period then the penalty equal to the amount of the market fee due, shall be imposed upon him.] [Substituted by Punjab Notification No. 11/12/2006-M-3/7338. dated 17.11.2006.]
