Section 4(8) in The Haryana Rural Development Fund Rules, 1984
(8)The assessing authority shall check the return in form A on the basis of the register maintained by the Market Committee [or the account books of the dealer] [Added by Haryana Notification No. GSR 52/HA 12/83/S.6/84 dated 6.7.1984.] or otherwise. If he detects non-payment or under-payment of the cess, he shall issue a notice to the dealer and after affording him a reasonable opportunity of being heard, call upon him to deposit the balance amount within fifteen days.
