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State of Haryana - Section

Section 19 in Haryana Murrah Buffalo and Other Milch Animal Breed Rules, 2002

19. Procedure for collection of cess. Sections 6 and 17.

(1)The cess levied under Section 6 shall be paid by the owner of the milk plant by way of bank draft drawn in favour of "The Haryana Livestock Development Board" Payable at Chandigarh.
(2)The payment of cess shall be made once in each quarter and it shall be paid in such a manner so that bank draft through which the payment of cess for the quarter concerned is made reaches the competent authority concerned on or before the 7th day counted from the terminal day of the previous quarter.
(3)Every owner of a milk plant shall pay for each quarter cess in rupees as are obtained by multiplying the licensed capacity of the milk plant with reference to processing of milk daily and the number 90 (ninety) and the rate of cess per litre in paise and the number 100 (one hundred) in quotient :Provided that in case the validity of license is less than 90 (ninety) days in any given quarter, the owner of the milk plant shall have to pay for such quarter cess in rupees as are obtained by multiplying the licensed capacity of the milk plant with reference to processing of milk daily and the cess per litre in paise and the actual number of days for which the licensed capacity was valid and the number 100 in the quotient :Provided further that in case the licensed capacity does not remain uniform in any given quarter the owner of the milk plant shall have to pay for such quarters cess in rupees as are obtained by adding together the multiplies of the relevant licensed capacity of milk plant with reference to processing of milk daily and the number of days for which such licensed capacity remained valid and the rate of cess per litre in paise and the number 100 in quotient within that quarter:Provided that no cess shall be charged on the day(s) the plant(s) is non-functional. Provided further that the milk plant authorities will have to satisfy the competent authority with valid reasons of non-functioning.Explanation (1) - "Licensed capacity remained valid" means the duration for which unit is registered under Milk and Milk Products Order, 1992 of the Central Government with reference to the maximum production capacity of processing of milk.Explanation (2) - The relevant base for calculating the liability of the cess to be paid is licensed capacity and not the actual quantity of milk being processed by the plant on daily basis.Example (1) - Supposing that a milk plant is registered for processing maximum of 10,000 litres milk per day as the daily processing capacity or the processing capacity reduced to daily processing and the rate of cess is 10 paise per litre, the quarterly liability of paying cess by the owner shall be as given below :-
Rs. 10,000 x 90 x| 10100| =Rs. 90,000.00/-
Example (2) - Supposing that the milk plant is registered for processing maximum of 10,000 litres of milk per day as the daily processing capacity or the processing capacity reduced to daily processing and the registration become operation on 11th April in the relevant quarter and the rate of cess is 10 paise per litre, the liability of paying cess for the quarter ending on 30th June by the owner shall be obtained as given below :-
Rs. 10,000 x 81 x| 10100| = Rs. 81,000.00/-
Example (3) - Supposing that a milk plant is registered for processing maximum of 10,000 litres of milk per day upto 9th April, and with effect from 10th April it is registered for processing maximum of 20,000 litres of milk per day and the rate of cess is 10 paise per litre the quarterly liability of paying cess for the quarter ending on 30th of June by the owner shall be obtained as given below :-Rs. 10,000 x 9 x 10/100 + 2000 x 82 x 10/100 = Rs. (9000 + 164000) = Rs. 173000/-
(4)The amount so paid as cess shall be deposited in the Fund by the competent authority either on the day of its receipt or on the next working day.