Section 21 in The Assam Agricultural Produce Market Act, 1972
21. Power to levy cess.
- Every market committee shall levy and collect a cess on the agricultural produce bought or sold in the market area at a rate not exceeding two rupee for every one hundred rupees of the aggregate amount for which a notified agricultural produce is bought or sold whether for cash or for deferred payment or other valuable considerations :Provided that no cess will be levied on goods manufactured from the agricultural produce on which cess in proposed to be levied and which are ultimately exported out of the country.Explanation I. - For the purpose of this section all Specified Agricultural Produce shall unless the contrary is proved be deemed to be bought or sold in notified market area if-(i)Such produce is taken out or proposed to taken out of the said area; or(ii)the agreement of sale or purchase thereof in respect of such produce is entered into in the said area, or(iii)in pursuance of sale or purchase or the agreement of sale or purchase such produce is delivered in the said area to the purchaser or to some other person on behalf of the purchaser.Explanation 2. - The cess referred to in Section 21 shall be paid by the purchaser of the notified agricultural produce concerned.
