Section 21(3D) in Telangana Sugarcane (Regulation of Supply and Purchase) Act, 1961
(3D)In relation to the tax levied under sub-section (1) and in respect of purchase of sugarcane on or after the date of commencement as aforesaid,-(a)[ sub-sections (4) and (5) shall apply from the date of purchase of sugarcane from the growers;](b)sub-section (3-C) shall apply with the modification that where the assessing authority is satisfied that the occupier of a factory or owner of a khandasari unit has removed or caused to be removed any sugar in contravention of the provisions of this section or has failed to account fully for the sugar produced in the factory or khandasari unit or deposited by him under the proviso to sub-section (3) the person liable to pay the tax shall in addition to the amount payable under sub-section (3) in respect of the quantity of sugar so removed or caused to be removed or unaccounted for, be also liable to pay by way of penalty a further sum not exceeding one hundred per cent of the sum so payable;(c)the provisions of this sub-section shall be without prejudice to the provisions of sub-section (3-C)]
