Section 21(3C) in Telangana Sugarcane (Regulation of Supply and Purchase) Act, 1961
(3C)If at any time it appears to the assessing authority that a part of the stock of the said sugar has been removed, or is for any other reason no longer available, and the payment towards tax due against such part under this section has not been made, the assessing authority may direct the deficit to be recovered by spreading it over the sugar in stock at that time.
