Section 3(1) in The Haryana Rural Development Fund Act, 1983
(1)With effect from such date, as the State Government may by notification appoint in this behalf, there shall be levied on the dealer for the purposes of this Act, a cess on ad valorem basis, at the rate of one per centum of the sale-proceeds of agricultural produce brought or sold or brought for processing in the notified market area :Provided that except in case of agricultural produce brought for processing,-(a)no cess shall be leviable in respect of any transaction in which delivery of the agricultural produce bought or sold is not actually made; and(b)that the cess shall be leviable only on the dealer in respect of any transaction in which delivery is actually made.
