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Haryana Rural Development Fund Rules, 1984

The Haryana Rural Development Fund Rules, 1984

Published vide Haryana Government Notification No. GSR/H.A.12/83/S.6/84, dated 30th January, 1984

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Haryana Government, Development and Panchayats Department

No. GSR/H.A.12/83/S.6/84. - In exercise of the powers conferred by Section 6 of the Haryana Rural Development Fund Act, 1983, the Governor of Haryana hereby makes the following rules, namely :-

  1. Short title.- These rules may be called the Haryana Rural Development Fund Rules, 1984.
  2. Definitions.- In these rules, unless the context otherwise requires, -

(a) "Act" means Haryana Rural Development Fund Act, 1983;

(b) "Administrator" means any person appointed by the Government to administer the fund;

(c) "agricultural produce" means the produce specified in the Schedule to these rules;

(d) "appellate authority" means any person appointed by the Government to perform the functions of the appellate authority under these rules;

(e) "assessing authority" means any person appointed by the Government to perform the functions of the assessing authority under these rules;

(f) "Rural Development Fund Collector" means any person appointed by the Government to perform the functions of the Rural Development Fund Collector for a district under these rules;

(g) "form" means a form appended to these rules.

[(h) "buyer" includes a person buying any agricultural produce on behalf of any other person as his agent or servant or as commission agent;

(i) "Kacha Arhita" means a dealer, who in consideration of Commission, offers his services to sell agricultural produce; and

(j) "licensee" means a dealer under Section 10 of the Punjab Agricultural Produce Markets Act, 1961, and includes any person who purchases or sells agricultural produce and to whom a licence is granted as Kacha Arhtia or commission agent or otherwise.]

  1. Levy of cess.[Sections 3 and 6] - [(1) The cess shall be levied on the dealer at the rate of one per cent of the sale proceeds of agricultural produce bought or sold or brought for processing by him in the notified market area.

(2) The responsibility of paying the cess under sub-rule (1) shall be of the dealer who is the buyer and if he is not a Licensee under the Punjab Agricultural Produce Markets Act, 1961, then of the dealer who is the Seller. Such cess shall be leviable as soon as an agricultural produce is bought or sold.]

  1. Maintenance of accounts.[Sections 3, 5 and 6] - [(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 four days of 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 upto twenty five per cent of the amount of cess 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 authorised by him in this behalf in writing, the cess that has become due from him on the basis of the return filed by him under sub-rule (1) on the following day of the filing of the return. The Assessing Authority may condone delay upto another four days after imposing a penalty which shall not exceed twenty five per cent of the cess recoverable :

Provided that the Administrator may grant relaxation of payment of cess, through cheque or Bank draft, to Government and Semi-Government agencies engaged in procurement, processing, purchase or sale of agricultural produce.]

(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 cess.

(4) The amount of the cess so received shall be entered in a separate cash book to be maintained by the assessing authority.

(5) The amount of the cess deposited with the assessing authority shall be credited by him into the State Treasury or sub-treasury under the major head ["114-Community Development-other receipts-(Xiii) Haryana Rural Development Fund"] through a treasury challan within two days of the receipt thereof.[-]

[Provided that where there is no treasury or sub-treasury at sub-market yard or purchase centre, the amount of cess collected every day shall be sent to the Assessing Authority on the following day in cash or through Bank draft, and the time taken in so sending the money shall be in addition to two days.]

(6) The assessing authority shall retain one copy of the treasury challan 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 Administrator with a copy to the Accountant General, Haryana by the fifteenth of each month. By the end of each month the Administrator shall reconcile the monthly deposits of the cess in the Haryana Rural Development Fund under major head ["114-Community Development-other receipts-(Xiii) Haryana Rural Development Fund"] with the books maintained by the Accountant General, Haryana.

(8) The assessing authority shall check the return 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 cess, he shall issue a notice to the dealer and after affording him a reasonable opportunity of being heard, call upon him to deposit the balance amount within fifteen days.

(9) If the dealer fails to deposit the amount of cess during the period prescribed under sub-rule (2) or (8), 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 the amount of cess 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 the arrear of cess or of fine as recovered under sub-rule (1), (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 cess or the arrears of cess or the fine imposed by 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.

[(11A)(i) No cess shall be levied on the sale or purchase of any agricultural produce manufactured or extracted from the agricultural produce in respect of which such cess has already been paid in any notified market area within the State.

(ii) The dealer who claims exemption under this sub-rule shall maintain in form E true and correct accounts of the sale, purchase, processing as the case may be of the said agricultural produce and of the agricultural produce manufactured or extracted therefrom.]

(12) 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 cess, arrears of cess or fine as the case may be. Every appeal preferred under this sub-rule shall bear a court-fee stamp of ten rupees and shall be presented to the appellate authority in the form of memorandum 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.

(13) 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.

(14) If the appellate authority orders that some part of cess or fine as deposited by the dealer be refunded to the dealer, it shall in the first instance be adjusted in the cess 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 Administrator may order the refund of the amount by means of a refund voucher.

[(15)(i) The Administrator may authorise the grant of honorarium to the Assessing Authority and such other employees directly assisting the Assessing Authority in the collection of cess, maintenance of accounts and handling of any other work relating to cess. The amount of honorarium shall depend on the work load, income and such other factors and shall not be less than rupees five hundred and not mere than rupees one thousand five hundred per month for each notified market area. The Administrator may also authorise expenditure of not more than rupees five hundred per month to be incurred on stationery and other sundry charges. The amount thus authorised shall be met out of the imprest money placed at his disposal.

(ii) The Assessing Authority and other employees assisting him in relation to the collection of cess shall be entitled to claim travelling and daily allowances at prescribed rates for journeys exclusively performed in connection with the cess.]

(16) The record maintained by the assessing authority shall be audited.

  1. Administration of Fund.[Section 6] - (1) The fund shall be administered by the Administrator. He shall be competent to authorise payments out of the fund in cash or by book-adjustment for the purposes specified in the Act.

(2) A part of the total expenditure incurred by the Government in rural areas for the purpose specified in the Act may be recouped from the fund after an order to that effect has been passed by the Government.

  1. Publication of the statement of Accounts.[Section 6] - Government shall publish annually in the Official Gazette a statement of accounts together with an estimate of receipts and expenditure.

Schedule

[See rule 2(c)]

  1. Wheat (Ganhu)
  2. Barely (Jau)
  3. Maize (Makki)
  4. Great Millet (Jowar)
  5. Spiked Millet (Bajra)
  6. Paddy (Rice) (Dhan)
  7. Gram and Kabli Gram (Chane Kale and Safaid)
  8. Green Gram (Mung)
  9. Black Gram (Mung)
  10. Phaseolus Aconitifolius (Moth)
  11. Lentil (Massur)
  12. Indian Colza (Sarson)
  13. Indian Rale (Toria)
  14. Rochet (Tara Mira)
  15. Cotton seed (Banaula)
  16. Ground-nut (Shelled and Unshelled) (Mung Phali)
  17. Cotton (Ginned and Unginned) (Kapas and Rui)
  18. Cluster Bean (Guara)
  19. Dry and Green Fodder (Suka and Subaz Chara)
  20. Potato (Alu)
  21. Sweet Potato (Shakarkandi)
  22. Onion Dry (Piaz Khushak)
  23. Arum (Arvi)
  24. Cauli flower (Phul Gobi)
  25. Cabbage (Band Gobi)
  26. Carrot (Gajjar)
  27. Radish (Muli)
  28. Turnip (Salgam)
  29. Tomato (Tamator)
  30. Brinjal (Baingan)
  31. Lady's Finger (Bhindi)
  32. Peas Green (Matar Hare)
  33. Garlic Dry (Lashan Khushak)
  34. Orange (Malta)
  35. Chillies Dry and Green (Mirach Khushak and Hari)
  36. Gur
  37. Shakkar
  38. Khandsari
  39. Dry Peas (Matar Khushak)
  40. Water Melon (Tarbuz)
  41. Wool (oon)
  42. Tinda Gourd (Tinda)
  43. Bottle Gourd (Lauki)
  44. Pumpkin round (Ghia Kadu)
  45. Squash or Red Gourd (Halwa Kadu)
  46. Bitter Gourd (Kerala)
  47. Cow Peas (Lobhia)
  48. French Beans (Raj Maha and Soya Beans)
  49. Long Melon (Tarr)
  50. Elephant Food (Zime Kand)
  51. Cucumbar (Khira)
  52. Chappan Kadu
  53. Musk Melon (Kharbuza)
  54. Mango (Am)
  55. Mandrain (Sangtara)
  56. Lime (Nimboo)
  57. Lemon (Galgal and Khatta)
  58. Apple (Spib)
  59. Guava (Amrud)
  60. Pear (Nashpati)
  61. Anar
  62. Sweet Lime (Mitha)
  63. Epricot (Khurmani)
  64. Plum (Alubakhara and Alucha)
  65. Peach (Aru)
  66. Litchi
  67. Sapota (Chickoo)
  68. Loquat
  69. Castaud Apple (Sharifa)
  70. Walnut (Akhrot)
  71. Sag (Palak and Sarson)
  72. Ginger (Adrak)
  73. Bhabar Grass
  74. Sunehri
  75. Banana
  76. Rosin
  77. Arhar
  78. Grapes
  79. Ber
  80. Oats
  81. Barsem Seed
  82. Sanghera
  83. Til
  84. Methi
  85. Goat hair
  86. Camel hair

Form 'A'

[See rule 4(1), (8)]

Date ____________________

Notified Area Committee __________

Daily Return or Sale Proceeds of Agriculture Produce and Amount of Cess Leviable

Name of Dealer _________ Licence No. ________ Last date when cess paid with receipt No. __________

Date Name of commodity Weight Rate Value Amount of cess leviable
           

_________________

Total _____________

Name and Signature of the Dealer ___________

Date ______________

Form B

(See Rule 4(3), (12)]

Book No. ________________

Serial No. ________________

Name of Notified Market Area ________________

Date ________________

Received Rs. __________ (Rs. ___________) Form M/s. ________ on account of the following :-

Rs. Paise
1. Cess for the month on the basis of return in Form A.
2. Arrears of cess as assessed by the Assessing Authority, under Rule 4(8).
3. Fine as imposed by Assessing Authority under Rule 4(9).
Total : ____________________ Less refund, if any ____________________ Total : ____________________ Assessing Authority of the Notified Market Area ____________________

Form C

[See Rule 4(6)]

Date ________________

Name of the dealer Amount Deposited Treasury Challan No. and date along with name of the treasury Name of the Notified Market Area
1 2 3 4
       

Total ________________

________________

No. ________ Dated _______

Total ___________

A copy with a copy of Treasury Challan mentioned in Column 3 is forwarded to the ________________ District Collector ________________ for information and necessary action.

Assessing Authority of the Notified Market Area ____________

Assessing Authority of the Market Committee ________

Form - D

[See rule 4(7)]

District ________________

Month ________________

Name of the Market Committee Amount Deposited No. and date of Try. challan with which the cess has been deposited in Try. along with name of Treasury/sub-Try.
1 2 3
     

A copy is forwarded for information and necessary action :-

  1. The Secretary to Government Haryana, Development and Panchayats Department, Chandigarh.
  2. The Joint Director, of Panchayats (Development) Haryana, Chandigarh.
  3. The Accountant General, Haryana, Chandigarh.

Total ________________

Rural Development Fund Collector ________________

Date ________________

Form E

[See Rule 4(11A)]

Register of Processor

Date of purchase Name of agricultural produce Notified Market Area where purchases were made Weight of agricultural produce Date of payment of cess Name of extracted commodity Weight of extracted commodity and date of extraction To whom sold Remarks
Date Name of purchaser Quantity
(a) (b) (c)
1 2 3 4 5 6 7 8 9