Repeal of Ordinance 16 of 1996
 
The Andhra Pradesh Rural Development Ordinance, 1996 is hereby repealed 
 
SCHEDULE
(Goods liable to Cess under Section 7)
S.No. Description of Goods
1. PADDY
2. CASHEWNUT
 
ANDHRA PRADESH ACTS, ORDINANCES AND REGULATIONS ETC.
The following Act of the Andhra Pradesh Legislative Assembly received the assent of the Governor on the 2nd May,2000 and the said assent is hereby first published on the 4th May,2000 in the Andhra Pradesh Gazette for general information.
ACT NO.22 OF 2000* An Act further to amend the Andhra Pradesh Rural Development Cess Act,1996.
Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Fifty-first year of the Republic of India, as follows:
Short title and commencement
1. (1) This Act may be called the Andhra Pradesh Rural Development Cess(Amendment)Act,2000.
    (2) It shall come into force on such date as the Government may, by notification, appoint. Insertion of new section 7A. Act 11 of 1996.
2. In the Andhra Pradesh Rural Development Cess Act, 1996, after Section 7, the following shall be inserted, namely:- 7A. "Collection of cess by deduction from the amounts payable to dealers.
 
  1. Notwithstanding anything contained in this Act, a Department of the CentralGovernment or the State Government or an Industrial Commercial or trading undertaking of the Central Government or the State Government, or a local authority or a statutory body,or a company registered under the Companies Act, 1956 or any other person which, the Government may notify from time to time shall deduct from out of the amounts payable by them to a dealer in respect of goods purchased by them, an amount as per the calculation prescribed:
    Provided that in the case of Food Corporation of India and Andhra Pradesh Civil Supplies Corporation, whenever rice is purchased from the dealers, the Rural Development Cess component on the corresponding paddy shall be the amount deductable under this sub-section.

  2. The cess deducted under sub-section (1) shall be remitted to Govenment in such manner and within such time as may be prescribed.

  3. The authority or person making deduction under sub-section (1) shall furnish to the dealer from whom such deduction is mades, a certificate, containning such particulars as may be prescribed.

  4. If any such authority or person defaults to deduct the cess specified under sub-section(1) or defaults to remit the amount so deducted or any portion thereof as required under sub-section (2), it shall be liable to pay, in addition to the amount deductable, interest at the rates specified in sub-section(3) of section 7 of the Act on the amount with respect to which the default has taken place from the date of default to the date on which such amount is remitted.

  5. The mode of deduction under sub-section (2) shall be without prejudice to any other mode of recovery of cess due under this Act from the dealer liable to pay Rural Development Cess."
G.Bhavani Prasad.
Secretary to Government,
Legislative Affairs & Justice,
Law Department.