Section 49(3) in Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981
(3)The cane purchase tax payable under sub-section (1) shall be paid by the occupier of the factory to the Collector of the district concerned in the prescribed manner. This payment shall be made within the next fortnight of the month of purchase of cane, otherwise interest shall be payable at the rate prescribed under Section-51 from the first day of that fortnight and which shall be recoverable along with principal amount as a public demand or as an arrear of land revenue.
