Section 17 in The Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953
17. Tax on the purchase of cane.
(1)The State Government may, after consultation with the Sugarcane Control Board, impose a tax, not exceeding three annas per maund, on the purchase of cane by or on behalf of a sugar factory, and when a tax is so imposed it shall be notified in the official Gazette, and shall be charged, levied and collected in the manner prescribed;[ Provided that a notification imposing the tax issued during a crushing season shall be, and shall be deemed always to have been, in operation from commencement of such season.] [Proviso added by punjab Act 19 of 1959, Section 2.](2)All sums due as the afore-mentioned tax, and not paid by the due date, shall be recoverable as arrears of land revenue.[17A. Power to refund tax on cane utilized for manufacturing, sugar exported out of India. - The Government, if satisfied that a factory has exported out of India any quantity of sugar manufactured by it, may refund to such factory, whether prospectively or retrospectively, the amount of tax imposed on, and paid by, it under Section 17 in respect of the cane purchased by it and utilized in manufacturing the quantity of sugar so exported.] [Section 17A added by Punjab Act 7 of 1966, Section 2.]
