Section 17 in West Bengal Agricultural Produce Marketing (Regulation) Act, 1972
Section 17 in West Bengal Agricultural Produce Marketing (Regulation) Act, 1972
17. [ Levy of fee by market committee.
- [(1) Notwithstanding anything contained in any other law relating to taxation of agricultural produce in force, the market committee shall levy fees on any agricultural produce purchased or sold in the market area -(a)for an item of agricultural produce as specified in Part A of the Schedule, at such rate or rates not exceeding two per centum of the amount for which such agricultural produce is purchased or sold, whether for cash or for deferred payment or for other valuable consideration;(b)for an item of agricultural produce as specified in Part B of the Schedule, at such rate or rates not exceeding six per centum of the amount for which such agricultural produce is purchased or sold in bulk, and which does not constitute a retail sale or purchase, whether for cash or for deferred payment or for other valuable consideration, as the State Government may be notification specify, irrespective of the fact that the buyer of the produce is the Central Government or the State Government or an agent or undertaking of either of them or a corporation constituted under any law for the time being in force:]Provided that no fee shall be levied in the same market area, more than once, in relation to the same agricultural produce irrespective of the number of transactions :[Provided further that the market fees shall be collected by the Board in respect of licencees having single licence issued by the Board which is valid for more than one market areas, or for sale of agricultural produce in bulk, or for such other transactions under such conditions, and in such manner, as may be prescribed, and the Board shall periodically remit market fees so levied to the market committees after deducting such amount of transaction cost as may be prescribed.] (2)The fees referred to in sub-section (1) shall be paid by the purchaser of the agricultural produce concerned [ xxx ] in the following manner, namely:-(i)when a licensed trader is the buyer of any agricultural produce, he shall pay the fees to the market committee in the prescribed manner within a week from the day of the transaction,(ii)when a licensed trader is the seller of any agricultural produce and the buyer is not licensed, the trader shall recover the fees from the buyer and deposit the same in the prescribed manner with the market committee within a week from the day of the transaction.(iii)the market committee may authorise its officers or staff or [any other person] to realise the fees directly from the buyer]
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