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;[-] [Proviso added by Punjab Act 19 of 1959, Section 2 omitted by Haryana Act No. 22 of 1970.](2)[ If the tax levied under sub-section (1) is not paid on or before the due date, interest at the rate of twelve per centum per annum shall be charged on the amount of tax from the said date till the date of payment.(3)All sum due as tax or interest, and not paid by the due date shall be recoverable as arrears of cane revenue] [Substituted vide Haryana Act No. 43 of 1973.].
