Section 3 in The Haryana Rural Development Rules, 1987
3. Submission of returns etc.
[Section 5(2)] - (1) Every dealer shall submit to the assessing authority a return in form A showing his purchases and sales of each transaction of agricultural produce or each transaction of agricultural produce brought for processing, on the following day, but not later than [seven days] [Substituted for 'four days' by Haryana Notification No. GSR 7/HA 6/86/S.8/88 dated 29.1.1988.] from the day of transaction. If the dealer fails to submit the said return in time, the assessing authority may, after affording him a reasonable opportunity of being heard, impose a fine which may extend to rupees five hundred or up to twenty five per cent of the amount of fee whichever is more. The fine imposed shall be deposited within seven days of the order passed by the assessing authority in this behalf.(2)The dealer shall deposit in cash with the assessing authority or the person [or an agency] [Words added by Haryana Notification No. S.O. 47/H.A. 6/1986/S. 8/2004. Dated 11.5.2004.] authorised by him in this behalf in writing, the fee that has become due from him on the basis of the return submitted by him under sub-rule (1) on the following day of the filing of the return. The assessing authority may condone delay up to [seven days] [Substituted for 'four days' by Haryana Notification No. GSR 7/HA 6/86/S.8/88 dated 29.1.1988.] after imposing a fine not exceeding twenty-five per cent of the fee recoverable :[Provided that the collection of fee may be leased or auctioned to an agency by the assessing authority with the prior approval of the Board, for any period not exceeding one year at a time on such terms and conditions as may be laid down by the Board. However, it shall be applicable only in case of fruits and vegetables in notified market area:Provided further that the Chairman of the Board may permit the payment of fee through cheque or bank draft, to the Government and semi-Government agencies engaged in procurement, processing, purchase or sale of agricultural produce.] [Substituted by Haryana Notification No. S.O. 47/H.A. 6/1986/S. 8/2004. Dated 11.5.2004.](3)The assessing authority or the person duly authorised by him in writing in this behalf shall issue a receipt to the dealer in form B in token of having received the amount of the fee.(4)The amount of the fee so received shall be entered in a separate cash book to be maintained by the assessing authority.(5)The amount of the fee deposited with the assessing authority shall be credited into the account of the Board maintained in the [nationalised Banks or a co-operative bank] [Substituted by Haryana Notification No. GSR 7/HA 6/86/S.8/88 dated 29.1.1988.] within two days of the receipt thereof.(6)The assessing authority shall retain one copy of the bank receipt in his office and pass on the other copy to the Rural Development Fund Collector along with the statement in form C.(7)The Rural Development Fund Collector shall submit a consolidated statement in form D to the Chairman of the Board by the fifteenth of each month. By the end of each month the Chairman or the person authorised by him shall reconcile the monthly deposits of the fee in the account of Board.(8)[ The Assessing Authority shall scrutinise the returns submitted in form A on the basis of the register maintained by the Market Committee or the account books of the dealer or otherwise. If he detects non-payment or under-payment of the fee, he shall issue a notice to the dealer and after affording him a reasonable opportunity of being heard, call upon him to deposit the requisite amount of fee which the dealer is liable to pay along with a penalty which may extend to five hundred rupees or the requisite amount of fee, whichever is more within seven days.] [Substituted by Haryana Notification No. GSR 7/HA 6/86/S.8/88 dated 29.1.1988.](9)If the dealer fails to deposit the amount of fee within the extended period under sub-rule (2) [-] [Words 'or the period prescribed under sub-rule (8)' omitted by Haryana Notification No. GSR 7/HA 6/86/S.8/88 dated 29.1.1988.], the assessing authority may after affording him a reasonable opportunity of being heard impose a fine which may extend to five hundred rupees or upto 20 per cent the amount of fee due whichever is more. The fine shall be deposited with the assessing authority within seven days of the orders passed by him in this regard.(10)The amount of arrears of fee or of fine as recovered under sub-rule (1), (2), (8) or (9) as the case may be, shall be deposited by the assessing authority within two days of its receipt in the same manner as provided in sub-rule (5).(11)If the dealer fails to deposit the monthly fee or the arrears of fee or the fine imposed by the dates specified under sub-rule (1), (2), (8) or (9), as the case may be, the same shall be recovered as arrears of land Revenue.(12)(i)No fee shall be leviable on the sale or purchase of any agricultural produce manufactured or extracted from the agricultural produce in respect of which such fee has already been paid in any notified market area within the State [or outside the State] [Words added by Haryana Notification No. GSR 7/HA 6/86/S.8/88 dated 29.1.1988.].(ii)[ The dealer, who claims exemption for the payment of fee leviable on any agricultural produce manufactured or extracted from the agricultural produce in respect of which the fee, has already been paid in another notified market area, shall make declaration and give certificate to the Assessing Authority in form E, where the fee has already been paid within a week of the day of bringing of agricultural produce within the notified market area. Form E shall be prepared in quadruplicate from the booklets duly attested and issued by the Assessing Authority against the payment fixed by the Assessing Authority. It will be the duty of the dealer claiming exemption from the fee under this sub-rule to send the original copy of form E to the Assessing Authority within whose market area the agricultural produce is brought. The second copy shall be sent to the office of the Assessing Authority within whose market area such agricultural produce was brought, and the third and fourth copies shall be retained by the dealer-purchaser and the dealer-seller, respectively, and the same shall be kept as a part of their accounts maintained in respect of fee] [Substituted by Haryana Notification No. GSR 7/HA 6/86/S.8/88 dated 29.1.1988.].(13)Appeal against the order passed by the assessing authority shall lie to the appellate authority within thirty days from the date of passing of the order by the assessing authority : provided that no memorandum of appeal shall be entertained by the appellate authority unless it is accompanied by the receipt issued in form B in token of having deposited the fee, arrears or fee or fine, as the case may be. Every appeal preferred under this sub-rule shall be presented to the appellate authority in the form of memorandum enclosing the receipt of Rs. 10/- having deposited with the Board by the appellant or his duly authorised agent. The memorandum shall set forth concisely the grounds of appeal and shall be accompanied by a copy of the order, appealed against.(14)The appellate authority may, after affording reasonable opportunity of hearing to the parties, confirm, modify or revoke the order appealed against. The order of the appellate authority shall be final.(15)If the appellate authority orders that some part of fee or fine as deposited by the dealer be refunded to the dealer, it shall in the first instance be adjusted in the fee to be paid by the dealer in the month following the orders passed by the appellate authority. In case the amount is not so adjusted the Chairman may order the refund of the amount.(16)The Chairman may authorise the grant of honorarium to such officers or officials of the Government or semi Government bodies or Corporation directly assisting in the collection of fee, maintenance of accounts and handling of any other work relating to fee. The amount of honorarium shall depend on the work load, income and such other factors and shall not be less than rupees two hundred and not more than rupees one thousand per month for each officer or official. The amount thus authorised shall be met out of the fund.(17)[ The record maintained by the Assessing Authority shall be audited by the Examiner Local Funds Accounts Haryana once a year, on the payment of fee fixed by the Government from time to time.] [Substituted by Haryana Notification No. GSR 7/HA 6/86/S.8/88 dated 29.1.1988.]
