Deduction by Agent

1[Deduction by Agent
Every agent referred to in sub-clause (v) of clause (c) of section 2 , who, for the dealer residing outside the State, is responsible for making payment to a person to a person who is not treated as a dealer under the proviso to clause (c) of the said section, for discharge of any liability on account of the valuable consideration payable for the sale of agricultural or horicultural produce grown by that person or grown on any land in which such person has an interest, whether as owner, usufructuary mortgages, tenant or otherwise, of for the sale of poultry or dairy products from fowls or animals kept by him, shall, at the time of making such payment, deduct an amount equal to four per cent or at such lower rate notified under section 3-D and the provisions of sub-section (3) to (9) of section 8-D shall mutatis mutandis apply in respect thereof.]