AIR 1995 PUNJAB AND HARYANA 195 ::1995 RevLR 1 266 ::1995 Punj LJ 51 ::(1995) 109 Pun LR 600 ::(1995) 1 LandLR 432 ::(1995) 1 CurLJ(CCR) 224

Punjab And Haryana High Court

Hon'ble Judge(s): G. S. Singhvi, N. K. Sodhi , JJ

(A) Punjab Agricultural Produce Markets Act (23 of 1961) , S.43— Punjab Agricultural Produce Markets (General) Rules (1962) , R.30(5)— Market fee - Exemption - Claim for, in respect of goods brought from area of other market committee and on which market fee was paid - Non-making of within 20 days as per rules - Would not deprive the claimant of his right - Prescribed period of twenty days is only directory and not mandatory. Mere delay in the submission for Form-LL showing that the market fee has already been paid in some other committee within the State of Haryana from where the raw material was purchased cannot deprive the dealer of his substantive right to claim exemption which is granted by sub-rule(5) of Rule 30 of the Rules. The intention underlying this Rule is that a purchaser is not to be made to pay market fee twice and the period of twenty days prescribed by the proviso for producing Form-LL is not to be treated that sacrosanct so as to deprive the purchaser of his right to claim exemption as given by the main provision of the sub-rule. The period of twenty days as prescribed by the provisos is only directory and not mandatory.(Para 3) (B) Haryana Rural Development Rules (1987) , R.3(12)— Levy of fee - Exemption in respect of fee already paid in any notified market area ....