imposition arid collection of ccss.

3. 'r ( 1 ) With effect h r n such date, as the Stat~.Govemrnent mav by . . ..,,I1 .... I;,.- ..r ..YII,.YLLY.. ,I& riorificari~n i-ippiiifii m his Ijzhaif, there shiil be ievied on the ciealei f ~ i h e C ~ S S - rju t.!>ostq of ihis Aci, a L'CS'SS ['ilk (rJ~rt~/t)n<tn Imsis: ill tbr; rare of r?nc ! I G ~ cerltl~m of the sale pruceeds of agricultural produce bought or sold or brought for pr-sing in t h ~ notified market area : Provided that except in case of agricultural produce brought for prnce.ssing- (a) no cess shall be ieviable in respect of any innsaction in which delldery aftbeagricultural produce bought or sold is not actually made ; and @) that h e zess shall be 1e;iiable only on the dealer in respect of a transaction whtcb delivery is actually made. (2) The cess as hereinbefore provided shall be paid by the dealer, in such manner as may be prescribed, to such officer or person, as may be a~pqinted or designated by the State Government in this bchalf.] (3) The dealer shall in tuni be entitled to pass on the burden of the cess I paid by bin; to the next purchaser of the agricultural produce from him and may, therefore, add the same in the cost of agricul~ural prr~duce or the goods I processed or manufactuycd out of it. (4) 'The arrears of cess shall be recoverable as arrers of land revenue.