(1) the market committee shall levy a fee on any notified agricultural produce bought or sold in the notified market area at a rate not less than one rupee but does not exceeding two rupees for every hundred rupees of the aggregate amount for which the notified agricultural produce is bought or sold whether for cash or for deferred payment or other valuable consideration.
Provided that, when any agricultural produce bought into any notified market area for the purpose of processing only, or for export is not processed or exported there from within thirty days from the date of its arrival therein, it shall, until the contrary is proved, be presumed to have been brought into such notified market area for buying and selling, and shall be subject to the levy of fee under this section on the value of the agricultural produce, as if it had been bought and sold therein.
Explanation I– For the purpose of this sub-section, all notified agricultural produces taken out or proposed to be taken out of a notified market area, shall, unless the contrary is proved, be presumed to be bought or sold within such area.
Explanation II– In the determination of the amount of the fee payable under this Act, any fraction of ten paise less than five paise shall be disregarded and any fraction of ten paise equal to or exceeding five paise shall be regarded as ten paise.
(2) The fee referred to in sub-section (1) shall be paid by the purchaser of the notified agricultural produce concerned;
Provided that where the purchaser of a notified agricultural produce cannot be identified the fee shall be paid by the seller.
(3) If any notified agricultural produce liable to payment of fee under subsection (1) is found to have been processed without payment of fee payable in respect of that produce, the fee shall be levied and recovered on the equivalent quantity of the notified agricultural produce notwithstanding such process.
(4) (a) The fee payable under sub-section (1) shall be determined and collected in such manner as may be prescribed.
(b) the burden of proving that any notified agricultural produce is not liable for the levy of the fee or the fee payable has already been paid under this section shall lie on the person claiming such exemption or non-liability and till it is established with sufficient records to the satisfaction of the market committee that the notified agricultural produce has already suffered the liability, the fee due on such produce shall be paid.
(5) Any notified agricultural produce taken or proposed to be taken out of a notified market area exceeding such quantity as may be prescribed shall be accompanied by a permit issued by the secretary of the market committee subject to the by-laws made in this behalf by the market committee.
25. Establishment of check-post or barrier –(1) If the Government consider that with a view to prevent or check the evasion of payment of fee or other amount due to the market committee under the provisions of this act, it is necessary so to do, they may by notification, direct the setting up of check-post or the erection of barrier or both, by the market committee at such place or places as may be specified in the notification.
(2) At every check-post or barrier mentioned in sub-section (1) or at any other place when so required by any officer or servant of the market committee empowered by the Government in this behalf, the driver or any other person in charge of any animal, vessel, cart or other vehicle, shall stop the animal, vessel, cart or other vehicle, as the case may be, and keep it stationary so long as may reasonably be necessary and allow such officer or servant empowered as aforesaid to examine the goods carried by such animal, vessel, cart or other vehicle and inspect all records in the possession of such driver or other person in charge of such animal, vessel, cart or other vehicle.
(3) If, on such examination and inspection, under sub-section (2), it appears – (a) that the fee or other amount payable in respect of the notified agricultural produce has been paid or the provisions of this Act and the rules made under this Act or the notification or order or licence issued under this Act are complied with, the said officer or servant shall release the animal, vessel, cart or other vehicle with the notified agricultural produce; or
(b) that the fee or other amount payable under the provisions of this Act in respect of the notified agricultural produce has not been paid or any of the provisions of this Act or the rules made under this Act or any of the terms of any notification or order or licence issued under this Act has not been complied with in respect of the notified agricultural produce carried, the said officer or servant, after making such enquiry as he deems fit and satisfying himself as to such non – payment or non-compliance, as the case may be, shall seize such notified agricultural produce.
(4) Any seizure made under sub-section (3) shall forthwith be reported by the officer or servant aforesaid to the Magistrate having jurisdiction to try an offence under this Act and the provisions of section 457, 458 and 459 of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974) shall, so far as may be , apply in relation to the notified agricultural produce seized under sub-section (3) as they apply in relation to property seized by the police officer.