Section 31 in The Punjab Agricultural Produce Markets (General) Rules, 1962
31. Account of transaction and of fees to be maintained.
- [Sections 23 and 43(2)(vii)] (1) Every licensed dealer and every dealer exempted under rule 18 from obtaining a licence shall submit to the Committee a return in Form M [showing his purchases and sales of each transaction of agricultural produce or each transaction of agricultural produce brought for processing within [seven days] [Haryana Notification dated 12.9.1975.] of the day of transaction;][Provided that a person exempted from taking a licence under rules 18(2)(b) and 18(2)(c) shall stand exempted from the provisions of this sub-rule in respect of sale of agricultural produce by him;] [Substituted by Haryana Notification dated 26.3.1982.][Provided further that every contract farming sponsor, who enters into the contract farming agreement shall maintain a register in Form Q and furnish information in Form R to the committee within a period of fifteen days of the purchase.] [Added by Haryana Notification No. 1545-AS-I-2007/14293. Dated 9.8.2007.]Provided further that in case of a dealer, who exclusively deals in fruits and vegetables, it shall not be necessary to fill in Form M the particulars of the person to whom any quantity of fruits and vegetables less than one quintal is sold :Provided further that in case the Kacha Arhtiya sends one copy of Form J to the market Committee, the Kacha Arhtiya will be exempted from sending Form 'M' to the Market Committee and the buyer shall indicate in Form M only the total quantity and the gross value in respect of each commodity purchased from each seller.(2)The Committee shall maintain a register in Form N showing the total purchases and sales made by dealers and the fees recoverable and recovered from them.(3)The Committee shall levy the fee payable under Section 23 on the basis of the return furnished under sub-rule (1).(4)[ If any dealers fails to submit a return as prescribed in sub-rule (1) or the Chairman of the Committee has reason to believe that any such return is incorrect he shall, after giving a notice in Form O to the dealer concerned and after such enquiry as he may consider necessary, shall place the case before the Committee for proceeding to assess the amount of the dealer's business during the period in question.] [Haryana Notification dated 12.9.1975.](5)If a dealer habitually makes default in the submission of returns or if in the opinion of the Committee the dealer habitually submits false returns, the Committee may order for the inspection of the dealer's accounts.(6)After an order under sub-rule (4) is made, the Committee shall inform the dealer of the date and place fixed for the inspection :Provided that if the dealer so desires, and pays such fee as the Committee may fix in this behalf, the inspection shall be made at the dealer's premises.(7)The Committee may authorise one or more of its members to carry out the inspection ordered by it under sub-rule (5). Such member or members shall be assisted by such employees of the Committee as may be deputed by it for that purpose.(8)Such member or members may after inspection prepare a return or may amend the return already furnished, on the basis of transactions, appearing in the dealers accounts books, and the Committee may levy a fee or, as the case may be, an additional fee, under Section 23 on the basis of such return or amended returns, but if the account books are reported to be unreliable, or as 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 levy fee on the basis of such assessment.(9)In addition to the fee or additional fee levied under sub-rule (8) the Committee may recover from the defaulter [a] [Substituted by Haryana Notification dated 26.3.1982.] penalty equal to the fee or additional fee so levied.(10)Habitual default in the submission of returns and habitual submission of false return shall be a sufficient ground for suspension or cancellation of, or refusal to renew, a licence, and the provision of this rule shall apply in addition to and not in derogation of any other law, penal or otherwise, applicable to non-compliance, or defective compliance with any duty imposed upon a dealer by the Act or by these rules, or by any bye-law or order of a Committee.(11)An assessment order made under sub-rules (8) and (9) shall be communicated to him by means of a demand notice in form P and a copy thereof, shall be granted to the dealer on his making a written application and paying a sum of two rupees as copying fee to the committee. Every Committee shall maintain a register of copying fees.(12)The copy shall be prepared in the office of the Committee and certified to be correct by the Secretary or in his absence by another 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.(13)[***] [Subrule (13) omitted by Haryana Government Notification No. 308-AS-(I)-2008/1749, Dated 2.2.2008.]
