- [(1) The State Government may be notification in the official Gazette impose a cess not exceeding twenty-five naye paise per maund on the entry of cane into the premises of a factory or of a Gur, Rab or Khandsari Sugar Manufacturing unit for use, consumption or sale therein:Provided that different rates of cess may be imposed by the State Government for a factory and a Gur, Rab or Khandsari Sugar Manufacturing Unit:Provided further that the State Government may by notification in the office Gazette remit in whole or in part such cess in respect of cane used or to be used in a factory or in a Gur, Rab or Khandsari Sugar Manufacturing Unit for a limited purpose specified in the notification.Explanation. - If the State Government, in the case of any factory or any Gur, Rab or Khandsari Sugar Manufacturing Unit, situate outside Uttar Pradesh, so declare, any place in Uttar Pradesh, set apart for the purchase of cane intended or required for use, consumption or sale in such factory in such Gur, Rab, or Khandsari Sugar Manufacturing Unit shall be deemed to be the premises of the factory or of the Gur, Rab or Khandsari Sugar Manufacturing Unit, as the case may be] [Inserted by U.P. Act No. II of 1960)](2)The cess imposed under sub-section (1) shall be payable be the owner of the factory 5[or of the Gur, Rab or Khandsari Sugar Manufacturing Unit] and shall be paid on such date and at such place as may be prescribed.(3)Any arrear of cess not paid on the date prescribed under sub-section (2) shall carry interest at 6 per cent, per annum from such date to date of payment.(4)The State Government may for the purpose of assessment and collection of the cess, appoint officers and authorities and may also prescribed the manner in which the cess shall be assessed and collected.(5)Where any person is in default in making the payment of the cess. the officer or authority empowered to collect the cess may direct that in addition to the amount of the arrears and interest a sum not exceeding 10 per cent. thereof shall by way of penally be recovered from the person liable to pay the cess.(6)The officer or authority empowered to collect the cess may forward to the Collector a certificate under his signature specifying the amount of arrears including interest due from any person and on receipt of such certificate, the Collector shall proceed to recover the amount specified from such persons as if it were an arrear of land revenue.(7)Any sum imposed by way of penally under sub-section (5) shall be recoverable in manner provided in sub-section (6) for the recovery of the arrear of cess.
