Section 31 in The Punjab Agricultural Produce Markets (General) Rules, 1962
31. Account of transaction and of fee to be maintained.
- [Sections 23 and 43 (2) (2) (vii)] - [(1)] [See G.S.R. 85/PA-23/61/S-43 Amd. (27)/89 dated 21.11.1989.] Every licensed dealer and every dealer exempted under rule 18 from obtaining a licence, shall submit to the Committee a return in Form 'M' showing his purchases and sales of each transaction of agricultural produce within seven days of the date of the transaction :Provided that a person exempted from taking a licence under rule 18 (2) (b) and 18(2)(c) shall be exempted from the provisions of this sub-rule in respect of sale of agricultural produce by him and person exempted from taking a licence under rule 18 (1) (e) and 18 (2) (e) shall be exempted from the provisions of this sub-rule in respect of sale and purchase of agricultural produce by him.Provided further that in case of a dealer, who exlusively deals in fruits and vegetables, it shall not be necessary to fill in Form M the particulars of the person to whom any quantity of fruits and vegetables less than one quintal is sold:Provided further that in case the Kacha Arhtiya sends one copy of Form J to the Market Committee, the Kacha Arhtiya will be exempted from sending Form 'M' to the Market Committee and the buyer shall indicate in Form M only the total quantity and the gross value in respect of each commodity purchased from each seller.(2)The Committee shall maintain a register in Form N showing the total purchases and sales made by dealers and fees recoverable and recovered from them.(3)[ The assessing authority shall determine the rate of fee to be levied by the Committee under Section 23 of the Act on the basis of return furnished under sub-rule (1) by the dealer;] [Substituted vide Punjab Notification dated 15.3.1999.](4)If any dealer fails to submit a return as prescribed in sub-rule (1) or [the assessing authority] [Substituted for the words 'Committee' vide Punjab Notification dated 15.3.1999.] has reason to believe that any such return in incorrect, it shall, after giving a notice in Form O to the dealer concerned and after such enquiry as it may consider necessary, proceed to assess the amount of the dealer's business during the period in question.(5)If a dealer habitually makes default in the submission of returns or if in the opinion of the [the assessing authority] [Substituted for the words 'Committee' vide Punjab Notification dated 15.3.1999.] the dealer habitually submits false returns, the [the assessing authority] [Substituted for the words 'Committee' vide Punjab Notification dated 15.3.1999.] may order for the inspection of the dealer's accounts.(6)After an order under sub-rule (4) is made, the [the assessing authority] [Substituted for the words 'Committee' vide Punjab Notification dated 15.3.1999.] shall inform the dealer of the date and place fixed for the inspection :Provided that if the dealer so desires, and pays such fee as the [the assessing authority] [Substituted for the words 'Committee' vide Punjab Notification dated 15.3.1999.] may fix in this behalf, the inspection shall be made at the dealer's premises.(7)[ The assessing authority may after inspection prepare a return or may amend the return already furnished, on the basis of transactions, appearing in the dealers accounts books, and the assessing authority may determine or as the case may be an additional fee levied under Section 23 on the basis of such return or amended returns, but if the account books are reported to be unreliable, or as not providing sufficient material for proper preparation or amendment of the return or if no such books are maintained or produced, the assessing authority may assess the amount of the dealer's business on such information as may be available or on the basis of best judgment, and determine fee due on the basis of such assessment] [Substituted vide Punjab Notification dated 15.3.1999.](8)Omitted vide Punjab Notification dated 15.3.1999.(9)[ In addition to the fee or additional fee levied or determined under sub-rule (3) or sub-rule (7) the assessing authority may recover from the defaulter penalty [ten times of] [Substituted for 'equal to' by Punjab Notification No. 11/12/2006-M-3/7338. dated 17.11.2006.] the fee or additional fee fund due to be payable;](10)Habitual default in the submission of returns and habitual submission of false returns shall be a sufficient ground for suspension or cancellation of, or refusal to renew, a licence, and the provision of this rule shall apply in addition to and not in derogation of any other law, penal or otherwise, applicable to non-compliance, or defective compliance with any duty imposed upon a dealer by the Act or by these rules, or by any bye-law or order of a Committee.(11)An assessment order made under [sub-rule (7)] [Substituted for the words 'sub-rule (8)' vide Punjab Notification dated 15.3.1999.] and (9) shall be communicated to him by means of a demand notice in Form P and a copy thereof shall be granted to the dealer on his making a written application, and paying a sum of two rupees as copying fee to the Committee. Every Committee shall maintain a register of copying fees.(12)The copy shall be prepared in the office of the Committee and certified to be correct by the [assessing authority or in his absence by any other person appointed in this behalf by him] [Substituted for the words 'Secretary or in his absence by another person appointed in this behalf by the Chairman.' vide Punjab Notification dated 15.3.1999.] Such certificate shall give the dates on which application was received and the copy prepared and delivered to the applicant, and shall be conclusive evidence of the correctness of these dates.(13)[(i) An appeal against the assessment order made under [sub-rule (7) and (9)] [Vide Punjab Government Gazette (Extraordinary) Legislative Supplement Part III, dated Nov. 11, 1992.],[shall lie to the Secretary of the Board and shall be preferred within sixty days from the date of communication of the assessment order appealed against in the form of memorandum duly stamped with court fee of twenty rupees and signed by the appellant or his duly authorised agent and shall be presented to the Secretary of the Board or to an officer authorised by him.(ii)If the appellant fails to prefer the appeal within the period specified in clause (i), the appellate authority may for reasons to be recorded in writing condone the delay for filing the appeal if the delay was for reasons beyond the control of the appellant:][Provided that no appeal shall be entertained unless the appellant has deposited with the assessing authority concerned an amount equal to twenty-five per cent of the amount of the fee assessed or rupees twenty-five lacs, whichever is less.] [Substituted by Punjab No. 11/14/2003-M.3/654. Notification, dated the 27th January, 2005.]Explanation :- In computing the period of limitation for filing an appeal, the period spent in obtaining a certified copy of the assessment order shall be excluded.(ii-a) The [**] [Substituted vide Notification No. 11 (13) M-I-83/21424, dated 13/14-1987 and Corrigendum No. 11 (13) M-I-13/25831 dated 9.12.87.],[Secretary of the Board or an officer authorised by him] [Substituted for the word 'Committee' vide Punjab Notification dated 15.3.1999.] after hearing the appellant and also the [assessing authority] making the assessment, or, if he deems necessary, after such enquiry as he think proper, may accept, modify or reject the assessment order appealed against.(iii)The [Secretary of the Board or an officer authorised by him] [Ibid.] may waive the whole or part of the penalty imposed under sub-rule (9), in a case where such penalty would, in his judgment mean undue hardship to the appellant.(iv)The order passed by the [Secretary] [Ibid.] shall be final and conclusive.
