Section 20A(5) in The Sugar Development Fund Rules, 1983
(5)(a)The amount received by the sugar factory shall be utilised for making payment of cane price arrears for the sugar season for which export assistance has been announced by the Central Government and of the subsequent sugar season.(b)The payment towards cane dues shall be made within one month of receipt of the payment.(c)If the sugar factory does not have cane price arrears of any of the said sugar seasons or the amount so received by the sugar factory is in excess of the cane price arrears pertaining to the said sugar seasons, as on the date of submission of the claim to the Central Government or the latest information available with the Central Government at the time of finance concurrence, whichever is less, then the amount in excess of the cane price arrears may be used for any other purpose.
