Section 30 in The Punjab Agricultural Produce Markets (General) Rules, 1962
30. Exemption from payment of fees.
- [Sections 23 and 43 (2) (vii)]. - [(1)] [Substitued vide Notification No. 11 (13)-M-III-83/9379 dated 4.5.88.] No market fee shall be levied on the sale or purchase of any Agicultural Produce manufactured or extracted from the agricultural produce in respect of which such fee has already been paid in the same notified market area or in any other notified market area within the State.(1A)[ The dealer who claims exemption from payment of market fee levied on any agricultural produce manufactured or extracted from the agricultural produce in respect of which the market fee has already been paid in another notified market area, shall make declaration and give certificate in Form K-1 to the committee from where exemption is claimed and a copy of the same shall be delivered to the committee to which the fee has already been paid. The counterfoil shall be retained by the dealer. The book containing K-1 Form shall be got attested by the dealer from the Secretary of the concerned Market Committee or his authorised Officer before giving the requisite certificate. The dealer shall produce the certificate within a period of sixty days from the date of transaction to the committee from where exemption is claimed. In case, the dealer fails to present the certificate referred to above within a period of sixty days, then the Assessing Authority shall impose penalty equal to the amount of ten per cent of market fee for next month, twenty per cent of the market fee for further next month, thirty per cent of the market fee for further next month, forty per cent of the market fee for further next month and fifty per cent of the market fee for the subsequent next month. If, the dealer fails to submit the aforesaid certificate within the stipulated period then the penalty equal to the amount of the market fee due, shall be imposed upon him.] [Substituted by Punjab Notification No. 11/12/2006-M-3/7338. dated 17.11.2006.](1B)[. A dealer claiming exemption from the payment of fee under sub-rule (1), shall produce a copy of the railway receipt, forwarding note, bill, bilty or challan, as the case may be, duly signed by him or his authorised agent, in the office of the Committee where the agricultural produce is bought before is loaded, the second copy shall be produced by the said dealer in the office of the Committee within whose market area the agricultural produce is bought before it is unloaded and the third copy shall be retained by him. In case no such copy is produced by the dealer in the office of concerned committee, no claim for exemption shall be entertained.] [Inserted vide Punjab Notification dated 4.9.1998.](2)The dealer concerned in the sale or purchase of any quantity of agricultural produce from which he manufactures or extracts any other agricultural produce shall maintain in Form L true and correct accounts of the sale or purchase, as the case may be, of the said agricultural produce and of any agricultural produce manufactured or extracted from it.(3)No market fee shall be leviable on purchase of raw hides and skins and sale of cured tanned and processed hides and skins from the person who themselves are tanners and are residing in the State.(4)[ No market fee shall be levied on Paddy, Cotton, Timber, Firewood and Groundnut taken from one notified market area to another notified market area for the purpose of processing or sawing, as the case may be.] [Rule (4) to (6) substituted, Rule 97) added by Legislative Supplment Part II, dated 24.3.93.](5)No market fee shall be levied during the financial year 1992-93, on the purchase of wheat by the National Committee for Solidarity with Cuba for the purpose of export to Cuba as a gift.(6)[ No market fee shall be levied on the sale or purchase of Great Millet (Jowar), Gram and Kabli Gram (Chana Kala and Safaid), Cotton Seed (Banaula), Ground Nut (Shelled and unshelled), Cluster Bean (Guara), Turmeric (Haldi), Heena (Mehndi), Goat Hair, Camel Hair, Indian Clover (Senji), Cress/Gardenress (Hallon), Oats (Javi), Gur, Shakkar, Khandsari, Green Gram (Mung), Black Gram (Mash), Phaseolus aconitifoetius (Moth), Lentil (Messur), Pigenopea (Arhar), Rajmaha, Soya Bean, Indian Colza (Sarson), Indian Rape (Toria), Maize (Makki), Barley (Jau) and [Spiked Millet (Bajra) and Sunflower][Spiked Millet (Bajra) and Sunflower] [Substituted by Punjab Government Notification No. G.S.R. 19/P.A. 23/61/S. 43/Amd. (61)/2004. dated 27.2.2004.][Added vide notification No. 11/13/2003 M-3/7738 dated 19.11.2003.](7)No market fee shall be levied on Indian Colza (Sarson), Indian Rape (Toria), Rochet (Tara Mira), Linseed (Alsi), Indian Mustard (Raya), Sesamum (Til), Groundnut (unshelled) and Sunflower Seed imported from outside the State of Punjab for the purpose of processing and which is not bought or sold as such in the notified market area].(8)[] [Omitted vide Punjab Notification dated 17.4.1998.](9)[ No market fee shall be levied on paddy and rice (Basmati) imported from outside the State of Punjab :[Provided that the proof of marking payment of market fee in the State from which paddy and rice (Basmati) has been imported alongwith the purchase bill, documents relating to transportation and Form K-2, is furnished by the dealer to the concerned committee within a period of sixty days from the date of transaction. In case, the dealer fails to furnish the particulars referred to above within a period of sixty days, then the Assessing Authority shall impose penalty equal to the amount of ten per cent of market fee for the next month, twenty per cent of the market fee for the further next month, thirty per cent of the market fee for the further next month, forty per cent of the market fee for the further next month and fifty per cent of the market fee for the subsequent next month. If, the dealer fails to furnish the aforesaid particulars within the stipulated period, then the penalty equal to the amount of the market fee due, shall be imposed upon him.] [Substituted by Punjab Notification No. 11/12/2006-M-3/7338. dated 17.11.2006.](10)[ The Committee shall refund the market fee deposited by a dealer regarding fruits and vegetables exported by him to other countries from the State of Punjab on production of export documents and Form 'K-3' duly verified by the Punjab Agriculture Exort Corporation.] [Inserted vide Punjab Notification dated 11.6.1998.](11)[ The Committee shall refund the Market fee deposited by a dealer of rice or paddy out of which rice is extracted and exported, by him to other countries from the State of Punjab on production of export documents and clearance by the authorities by making payment of duty of custom, if any, leviable under the Customs Act, 1962, within the State of Punjab and on production of Form K-4]. [Added vide Punjab Notification dated 3.9.1998](12)[ No Market fee shall be levied on the sale or purchase of flowers adn Sericulture (raw-silk) in the notified market areas within the State of Punjab.] [Added vide Punjab Notification No. G.S.R. 68/P.A. 23/61/S.43 Amd. (32)/92dated 21.1.1999.](13)(i)No market fee shall be levied on wheat and maize purchased by the wheat and maize processing industries for manufacture of products therefrom such as wheat flour and its secondary/tertiary products such as bread, biscuits, pasta, noodles etc; starch and its delvalives; gluten etc. in the State of Punjab.(ii)No Markets fee shall be levied on fruits and vegetables purchased by fruit and vegetable processing industries through contract framing.(iii)[For new fruit and vegetable processing units who have not established the contract framing relationship with farmers shall be granted exemption from the market fee for a period of two years to source their raw material from the farmers [:] [Sub-rule Added by Punjab Notification No. G.S.R. 96/P.A. 23/61S.43 Amd. (58)/2001 dated by 11.9.2001.]][Provided that if a licensee purchases and exports the basmati variety of paddy from the State of Punjab to another State, he shall pay the market fee at the rate of one percent.] [Added by Notification No. G.S.R.54/P.A.23/1961/S.43/Amendment (77/2014, dated 1.10.2014 (w.e.f. 11.7.1962).](14)No Market fee shall be believed on :-(a)the organic produces grown under organic practices whether under contract farming or other wise which are certified by the Punjab Agriculture Export Corporation Limited; and(b)the durum wheat grown under the contract farming by the farmers or the dealers, as the case may be, who are registered with the Punjab Agro Foodgrains Corporation [***] [Added by Punjab Government Notification No 11/19/2004-M.3/759. dated 1st February, 2005][30A. Sale and purchase of agricultural produce for export out of the State. - (1) Where any sale or purchase of agricultural produce is made for the purpose of export outside the State of Punjab, the dealer shall make a declaration and give certificate to that effect in form 'Q' in triplicate. The dealer shall alongwith other documents furnish one copy of the declaration to the Committee within the notified market area of which the sale or purchase of agriculture produce was made, against stamped receipt, where any market fee has been paid or is to be paid. The second copy shall be delivered by the dealer at the inter-state barrier and the third copy shall be retained by him. When the agricultural produce is despatched by rail, one copy of the declaration shall be furnished by the dealer to the officer or the official of the Board of the Committee, as the case may be posted at the concerned, railway station.] [Inserted vide Notification No. 11/9/2000-M/3/1663 dated 20.3.2002.](2)If a dealer fails to comply with provisions of sub-rule (1), the agricultural produce shall be deemed to have been bought or sold in the notified market area of the place where the vehicle or other conveyance carrying the agricultural produce is checked. If the defaulting dealer is not a licensee of that notified market area, the transaction of the agricultural produce shall be deemed to have been made without a valid licence and the agricultural produce shall be liable to be confiscated as provided in Rule 24-B.
