Section 3 in The Haryana Rural Development Fund Act, 1983
3. Imposition and Collection of Cess.
(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.(2)The cess as hereinbefore provided shall be paid by the dealer, in such manner as may be prescribed, to such officer or person, as may be appointed or designated by the State Government in this behalf.(3)The dealer shall in turn be entitled to pass on the burden of the cess paid by him to the next purchaser of the agricultural produce from him and may, therefore, add the same in the cost of agricultural produce or the goods processed or manufactured out of it.(4)The arrears of cess shall be recoverable as arrears of the land revenue.
