Section 17(1) in The Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953
(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.]
