(1) Oncontravention of requircments of rules 15 and 17, the competent authority shall, in addition to receive the fee under rule 15 also recover a penalty subject to & minimum of two times and a maximum of five times of the amount of fee due to be recovered.
(2) Such fee along with the penalty can be paid in cash or through a demand draft drawn in favour of “The Haryana Livestock Development Board” payable at Chandigarh either by the owner of the animals or by the purchaser of the animals or by the custodian of the animals.
(3) The amount so paid by way of féc and penalty shall be deposited in the Fund either on the day of rceipt or on the next working day of its receipt.
(4) The recovery of fee along with penalty under this rule shall not amount to absolving the offenders of any other liabilities provided elsewhere in the Act.
19. (/) The cess levied under section 6 shall be paid by the owner of the milk plant by way of bank draft drawn in favour of *The Haryana Livestock Development Board” payable at Chandigarh.
(2) The payment of cess shall be made once in each quarter and it shall be paid in such a manner so that bank draft through which the payment of cess for the quarter concerned is made reaches the competent authority concerned on or before the 7th day counted from the terminal day of the previous quarter.
(3) Every owner ofa milk plant shall pay for each quarter cess in rupees as are obtained by multiplying the licensed capacity.of the milk plant with reference , HARYANA GOVT. GAZ. (EXTRA.), OCT. 24, 2002 69 (KRTK. 2. 1924 SAKA) to processing of milk daily and the number 90 (ninety) and the rate of cess.per litre in paise and the number 100 (one hundred) in quotient
Provided that in case the validity of license is less than 90 (ninety) days in any given quarter, the owner of the milk plant shall have to pay for such quarter cess inrupeesas are obtained by multiplying the licensed capacity of the milk plant with reference to processing of milk daily and the cess per litre in paise and the actual number of days for which the licensed capacity was valid and the number 100 in the quotient :
Provided further that in case the licensed capacity does not remain uniform In any given quarter the owner of the milk plant shall have to pay for such quarters cess in rupees as are obtained by adding together the multiples of the relevant licensed capacity of milk plant with reference to processing of milk daily and the number of days for which such licensed capucity remained valid and the rate of cess per litre in paise and the number 100 in quotient within that quarter :
Provided that no cess shall be charged on the day(s) the plant (s) is nonfunctional. Provided further that the_milk plant authoritics will have to satisfy the competent authority with valid reasons of non-functioning.
Explanation (1) —“Licensed capacity remained valid” means the duration for which unit is registered under Milk and Milk Products Order, 1992 of the Central Government with reference to-the maximum production capacity of processing of milk.
Explanation (2) — The relevant base for calculating the liability of the cess to be paid is licensed capacity and not the actual quantity of milk being processed by the plant on daily basis.
Example (1) — Supposing that a milk plant is registered for progessing maximum of 10,000 litres milk per day as the daily processing capacity or the processing capacity reduced to daily processing and the rate of cess is 10 paise per litre, the quarterly liability of paying cess by the owner shall be as given below :— Rs. 10000 x 90x 10 _g¢ 6000000 100 Example (2) — Supposing thal the milk plant is registered for processing maximum of 10,000 litres of milk per day as the daily processing capacity or the processing capacity reduced to daily processing and the registration become operational on 11th of April in the relevant quarter and the rate of cess is 10 paise per litre, the liability of paying cess for the quarter ending on 30th June by the owner shall be obtained as given below :— Rs. 10,000 81 x 10 =R 81,000 100 Procedure 10 impose penalty on non-payment of cess. Sections 11 and 17 Interest on delayed payment and procedure to collect it. Sections 9 and 17.
Procedure 1o prefer appeal Sections 12 and 17 70 HARYANA GOVT. GAZ. (EXTRA.), OCT, 24, 2002 (KRTK 2, 1924 SAKA) Example (3) — Supposing that a milk pldnt'is registered for processing maximum of 10,000 litres of milk per day upto 9th April and with effect from 10th April itis registered for processing maximum of 20,000 litres of milk per day and the rate of cess is 10 paise per litre the quarterly liability of paying cess for the Quarter ending on 30th of June by the owner shall be obtained as given below :— R 1000GK9x10, 20008210 - s 9000+ 164000y = Rs. 173000
(4) The amount so paid us cess shall be deposited in the Fund by the competent authority either on the day of its receipt or on the next working day.
20.(1) 1In case the owner of the milk plant defaults in making payment of cess in two consecutive quarters, the competent authority shall impose a penalty, after giving the owner of milk plant an opportunity of being heard, subject to a minimum of two and a maximum of five times the defaulting amount,
(2) The amount of penalty so realized shall be paid and credited to the Fund in the manner as has been specified for payment and deposit of cess.