Section 19 in The Punjab Sugarcane (Regulation of Purchase and Supply) Rules, 1958
19. Collection, etc of tax.
(1)The Cane Commissioner shall be the authority to collect the tax on the purchase of cane imposed under section 17 of the Act.(2)The occupier or agent of a factory shall maintain a correct account day by day of the cane purchased in Form XI.(3)Before the fifteenth day of each month, the occupier or agent of a factory shall pay into the treasury the amount due as tax on the quantity of sugar cane intended for use in the factory during the month immediately preceding.(4)Before the close of each month, the occupier or agent of a factory shall submit to the Cane Commissioner a return in Form XI showing the quantity of cane has been purchased and entered in the factory during the month immediately preceding and the amount of cess deposited by him into the treasury receipt showing that the amount of cess due has been duly credited and that the full amount thereof has been credited into the treasury.
