Section 17(2) in The Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953
(2)All sums due as the afore-mentioned tax, and not paid by the due date, shall be recoverable as arrears of land revenue.[17A. Power to refund tax on cane utilized for manufacturing, sugar exported out of India. - The Government, if satisfied that a factory has exported out of India any quantity of sugar manufactured by it, may refund to such factory, whether prospectively or retrospectively, the amount of tax imposed on, and paid by, it under Section 17 in respect of the cane purchased by it and utilized in manufacturing the quantity of sugar so exported.] [Section 17A added by Punjab Act 7 of 1966, Section 2.]
