Section 49(4) in Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981
(4)There shall be levied and collected in such manner as may be prescribed, a tax on the purchase of sugarcane by the owner of a unit at such rate, as may be notified in the official Gazette:Provided that the tax under this sub-section shall be payable on the quantity of sugarcane actually purchased or, at option of the owner of the unit, on the quantity of sugarcane assumed in the manner prescribed, but in no case less than rupees ten thousand per annum.
