OM PARKASH Vs. GIRI RAJ KISHORE

JUDGEMENT

(1.) This judgment will dispose of Civil Writ Petitions Nos. 1118, 1193, 1260, 1318, 1424, 1467, 1501, 1515, 1522, 1523, 1555, 1556 to 1568, 1575 to 1580, 1589, 1590, 1592, 1597, 1598, 1599, 1600, 1604, 1635, 1647 to 1649, 1651 to 1653, 1656, 1698, 1710 to 1722, 1729 to 1732, 1737 to 1740, 1756, 1789, 1794 to 1796, 1814, 1815, 1822, 1837 to 1842, 1844, 1869 to 1873, 1881, 1893, 1894, 1904, 1913, 1921, 1935, 1949, 1962, 1980 to 1984, 1986, 1988, 2007 to 2009, 2024, 2025, 2038 to 2044, 2064, 2065, 2067, 2069, 2080 to 2094, 2109, 2111 to 2113, 2118, 2120, 2126, 2150, 2154, 2173, 2180, 2181 2206, 2231, 2235, 2236, 2254, 2255, 2268, 2315, 2338, 2354, 2378, 2475, 2489, 2518, 2527, 2528, 2560, 2563, 2643, 2647 to 2649, 2684, 2709, 2710, 2724, 2898 and 3202, all of 1984, which have been filed to challenge the vires of the Haryana Rural Development Fund Act, 1983( hereinafter referred to as 'the Act').

(2.) The Act imposes cess on ad valorem basis, at the rate of one percentum on the sale proceeds of agricultural produce bought or sold or brought for processing in the notified market area. The cess is payable by the dealer which term as defined in S.2(c) means any person who within the notified market area sets up, establishes or continues or allows to be continued any place for the purchase, sale, storage or processing of agricultural produce, or in the notified market area purchases, sells, stores or processes such agricultural produce. The dealer as provided in S.3(3) in turn is entitled to pass on the burden of the cess paid by him to the next purchaser of the agricultural produce from him and to add the same in the cost of agricultural produce or the goods processed or manufactured out of it if he so desired. The fund so collected is to be called the Haryana Rural Development Fund and is to vest in the State Government. The purpose of the fund is contained in S.4(5) of the Act which provides that it shall be applied by the State Government to meet the expenditure incurred, in the rural areas, in connection with the development of road, hospitals, means of communication, water supply, sanitation facilities and for the welfare of agricultural labour or for any other scheme approved by the State Government for the development of rural areas. The Fund may also be utilised to meet the cost of administering the Fund.

(3.) In exercise of the powers conferred by S.6, the Governor has framed rules called the Haryana Rural Development Fund Rules, 1984, which were later on amended by a notification dated July 6, 1984. According to sub-rule (1) of Rule 3 the cess is to be levied on the dealer. Sub-rule (2) provides that the responsibility of payment of 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, (for short 'the Marketing Act') then of the dealer who is the seller and that the cess shall be leviable as soon as an agricultural produce is bought or sold. Every dealer is required as provided in R.4(1) to submit to the assessing authority 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. Sub-rule (2) of R.4 enjoins the dealer to 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.