S.P.GOYAL, J.

1. This judgment will dispose of Civil Writ Petitions Nos. 1118, 1193, 1260, 1318, 1424, 1467, 1501, 1515, 1522, 1523, 1555, 1556 to 1568, 1575 to 1580, 1589, 1590, 1592, 1597, 1598, 1599, 1600, 1604, 1635, 1647 to 1649, 1651 to 1653, 1656, 1698, 1710 to 1722, 1729 to 1732, 1737 to 1740, 1756, 1789, 1794 to 1796, 1814, 1815, 1822, 1837 to 1842, 1844, 1869 to 1873, 1881, 1893, 1894, 1904, 1913, 1921, 1935, 1949, 1962, 1980 to 1984, 1986, 1988, 2007 to 2009, 2024, 2025, 2038 to 2044, 2064, 2065, 2067, 2069, 2080 to 2094, 2109, 2111 to 2113, 2118, 2120, 2126, 2150, 2154, 2173, 2180, 2181 2206, 2231, 2235, 2236, 2254, 2255, 2268, 2315, 2338, 2354, 2378, 2475, 2489, 2518, 2527, 2528, 2560, 2563, 2643, 2647 to 2649, 2684, 2709, 2710, 2724, 2898 and 3202, all of 1984, which have been filed to challenge the vires of the Haryana Rural Development Fund Act, 1983 ( hereinafter referred to as the Act ).

2. The Act imposes cess on ad valorem basis, at the rate of one percentum on the sale proceeds of agricultural produce bought or sold or brought for processing in the notified market area. The cess is payable by the dealer which term as defined in Sec.2(c) means any person