Section 11 in The Haryana Rural Development Act, 1986
11. Retention of cess.
(1)The cess/fee levied and collected under the provisions of the Haryana Rural Development Fund Act, 1983 for the period commencing from the 30th September, 1983 to the date of notification issued under sub-section (1) of Section 5 of this Act, shall be deemed to have been levied and collected under this Act and notwithstanding anything contained in any judgment, decree or order of any Court, it shall be lawful for the State Government to retain the cess so levied and collected from the dealer if the burden of such cess was passed on by the dealer to the next purchaser of the agricultural produce or the goods processed or manufactured out of it in respect whereof such cess was levied or collected.(2)No suit or other proceedings shall be instituted, maintained or continued in any court for the refund of whole or any part of the cess retained by the Government under sub-section (1) and no Court shall enforce any decree or order directing the refund of whole or any part of such cess.(3)If any dispute arises as to the refund of any cess retained by the Government by virtue of sub-section (1) and the question is whether the burden of such cess was passed on by the dealer to the next purchaser, it shall be presumed that such burden was passed on by the dealer.(4)If the amount of cess retainable by the Government under sub-section (1), has not been paid by, or has been refunded to, any dealer the same shall be recoverable by the Government as arrear of land revenue.
