Section 17A in West Bengal Agricultural Produce Marketing (Regulation) Act, 1972

 

Section 17A in West Bengal Agricultural Produce Marketing (Regulation) Act, 1972

17A. [ Submission of returns. [Section 17A inserted by the West Bengal Agriculture Produce Marketing (Regulation) (Amendment) Act 1977 section 7.]

(1)Every licensed trader shall submit to [the Secretary of the market committee, for a single market area or the Chief Executive Officer of the Board, for transaction in more than one market area, respectively] returns of turnover in such manner, for such period and by such dates as may be prescribed.

(2)The trader shall before submitting any return of turnover referred to in sub-section (1) [pay into the market committee fund, or the West Bengal State Marketing Board Fund, or to the appropriate head of account of the State, as the case may be] [Substituted 'pay into the market committee fund' by West Bengal Act No. 16 of 2017, dated 31.3.2017.] the amount of fees due under this Act according to such return; and for such payment a receipt in duplicate shall be issued to the payee. One of the duplicate receipts issued to the payee shall be attached to the return of the turnover to be submitted to the market committee. In case of failure to submit return within the prescribed period, the market committee shall initiate assessment proceedings for that return period soon after the expiry of the time.

(3)If [the Secretary of the market committee, or the Chief Executive Officer of the Board, as the case may be] [Substituted 'the Secretary' by West Bengal Act No. 16 of 2017, dated 31.3.2017.] is satisfied that the return of turnover submitted by a trader is correct and complete, he may, without requiring the presence of the trader or the production of evidence by him, determine the amount of fees due from the trader.

(4)If [the Secretary of the market committee, or the Chief Executive Officer of the Board, as the case may be] [Substituted 'the Secretary' by West Bengal Act No. 16 of 2017, dated 31.3.2017.] is not satisfied with the return of turnover submitted by a trader and requires the presence of the trader or the production of evidence by him, he may serve on such a trader a notice in the prescribed form requiring him or his nominee on a date to be specified therein to attend before him and produce or cause to be produced before him, any evidence in support of the return.

(5)On the day specified in the notice issued under sub-section (4) or as soon thereafter as may be, [the Secretary of the market committee, or the Chief Executive Officer of the Board, as the case may be] [Substituted 'the Secretary' by West Bengal Act No. 16 of 2017, dated 31.3.2017.], after considering such evidence, oral or documentary, as the trader or his nominee may produce and such other evidence as the Secretary may require on specified points, shall, by an order in writing, assess and determine the fees payable by him.

(6)If a trader fails to submit any return of turnover as required under sub-section (1) or fails to comply with the terms of a notice issued under subsection (4), [the Secretary of the market committee, or the Chief Executive Officer of the Board, as the case may be] [Substituted 'the Secretary' by West Bengal Act No. 16 of 2017, dated 31.3.2017.] shall, after giving the trader an opportunity of being heard, make, in the prescribed manner, the assessment of fees payable under this Act to the best of his judgement and determine the sum payable by the trader on the basis of such assessment. [The Secretary of the market committee, or the Chief Executive Officer of the Board, as the case may be] [Substituted 'the Secretary' by West Bengal Act No. 16 of 2017, dated 31.3.2017.] may, in such a case, and in a case where a trader has failed to comply with the provisions of sub-section (2), direct that the trader shall in addition pay, by way of penalty, a sum not exceeding the amount of the fees assessed, if he is satisfied that the failure was unjustified or wilful.]