Section 20 in U.P. Sugarcane (Regulation Supply and Purchase) Act, 1953
20. Tax on sale of cane.
(1)The Governor may, by notification, impose a cess not exceeding four annas a maund on the entry of sugarcane into an area specified in such notification for consumption, use or sale there:Provided that the State Government may by notification, remit in whole or in part such cess in respect of sugarcane used or intended to be used in a factory for any purpose specified in such notification.(2)The State Government shall make rules specifying the authority empowered to assess and collect cess and the person from whom and the manner in which the cess shall be collected.(3)If any agreement for the sale of cane is entered into before the imposition of a cess under this section, the seller will be entitled to recover from the buyer in addition to, and as part of the contracted price, the amount of such cess to which the seller may be liable.(4)Where any person is in default in making the payment of the cess, the authority empowered to collect the cess may direct that in addition to the amount of the arrears a sum not exceeding 10 per cent thereof shall be recovered from the person liable to pay the cess, by way of penalty.(5)The authority empowered to collect the cess may forward to the Collector a certificate under his signature specifying the amount of arrears due from the person concerned and the Collector, on receipt of such certificate, shall proceed to recover from such person the amount specified therein as if it were an arrear of land revenue.(6)Any sum imposed by way of penalty under sub-section (4) shall be recoverable in the manner provided in sub-section (5) for the recovery of the arrear of cess.]
