Section 3(1) in The Orissa Sugarcane Cess Act, 1959
(1)The State Government may by notification impose a cess not exceeding twenty-five naya paise per maund on the entry of the cane whether brought from within or outside the State of Orissa, into the premises of a factory for use, consumption or sale therein;Provided that the State Government may likewise remit in whole or in part such cess in respect of cane used or to be used in factory for any limited purpose specified in the notification :Provided further that the State Government may, if they are satisfied that the net profit of any factory in any year has been less than ten per centum by notification, exempt the occupier of such factory from payment of cess for the said year:Provided also that the occupier of a factory owned by a Co-operative Society registered under the Orissa Co-operative Societies Act, 1951 (Orissa Act II of 1952), shall not be liable for payment of such cess for a period of three years from the date the said factory goes into production for the first time.Explanation I. - If the State Government, in the case of any factory situate outside the State of Bihar, so declare, any place in the State of Orissa set apart for the purchase of cane intended or required for use, consumption or sale in such factory shall be deemed to be the premises of the factory.Explanation II. - The term "year" used in this Section means the year adopted by the factory concerned for the purpose of accounting the profit and loss of the factory.
