(1) Notwithstanding anything contained in section 23, a dealer or licencee may pass on the burden of fee paid by him under that section and the rules made there under to the next purchaser or add the same towards the cost of agricultural produce or the goods processed or manufactured out of it.
(2) Whenever a dispute arises as to the passing on the burden of fee or its addition towards the cost of agricultural produce or the goods processed or manufactured out of it. It shall always be presumed, unless proved otherwise, that the burden of the fee has been passed on to the next purchaser or has been added towards the cost of the agricultural produce or the goods processed or manufactured out of it.”
24. Not with standing anything to the contrary contained in the Punjab Municipal Act, 1911, 5[and any other corresponding law for the time being in force] the State Government may by notification direct that in respect of such agricultural produce, notified under section 6, brought or received within notified market area, as may be specified in the notification, no octroi shall be payable by any person to a Municipal Committee from such dates as may be specified therein.