Section 3 in The M.P. Sugarcane (Purchase Tax) Act, 1961
3. Imposition of tax.
(1)There shall be levied and collected in such manner as may be prescribed, a tax on the [purchase of sugarcane made by the owner of a factory] [Substituted by M.P. Act No. 24 of 1962.] at a rate of not less than [thirty two Naye Paise and not more than sixty seven Naye Paise per quintal] [Substituted by M.P. Act No. 24 of 1962.] of sugarcane as the State Government may, from time to time, by notification, specify.(2)[ The tax levied under sub-section (1), shall be payable by the owner of the factory to the State Government on such date, at such place, in such instalments and in such manner as may be prescribed] [Substituted by M.P. Act No. 26 of 1965.].
