Section 39(4) in The Assam Agricultural Produce Market Act, 1972
(4)Liability of accused to any cess, fees or other amount. Any person who is prosecuted for an offence under sub-section (1) shall be liable, on proof to the satisfaction of the Magistrate that he wilfully omitted to pay the cess or other amount due from him under this Act or the rules or the bye-laws, to pay to the market continue the amount which may be due from him on account of such cess or other amount.
