Section 21 in Telangana Sugarcane (Regulation of Supply and Purchase) Act, 1961
21. Levy of tax on purchase of cane.
- [(1) The Government may, by notification, levy a tax at a rate not exceeding [one hundred rupees] [Sub-section (1A) inserted by Act No.4 of 1967. For sub-section (1) and (1A) sub-section (1) substituted by Act No.8 of 1974.] per metric tonne on the purchase of cane required for use, consumption or sale in a factory or a khandasari unit.](1A)[xxx](2)The Government may, by notification, remit in whole or in part such tax in respect of cane used or intended to be used in a factory [or khandasari unit] [Inserted by Act No.4 of 1967.] for any purpose specified in such notification.(3)[ Notwithstanding anything in any other law for the time being in force, any sum due to the Government towards the purchase tax levied under this section shall be a first charge on the sugar produced out of cane already subject to purchase tax. No occupier of a factory or owner of a khandasari unit shall remove or cause to be removed any sugar produced in the factory or khandasari unit on or after the date specified by the Cane Commissioner in this behalf, either for consumption or for sale or for manufacture of any other commodity in or outside the factory or khandasari unit, until he has paid such sum:Provided that such sugar may be deposited without payment of any such sum in a godown or other place of storage approved by the assessing authority and where it is so deposited it shall not be removed therefrom until the sum as aforesaid has been paid.(3A)Before the beginning of each crushing season or as soon thereafter as may be, and in the case of crushing season beginning on the date of commencement of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) (Amendment) Act, 1976, as soon as may be after such commencement, the assessing authority shall work out and specify the provisional amount of tax calculated per metric tonne of sugar under sub-section (1), by correlating the quantity of sugarcane purchased for the factory or khandasari unit to the sugar produced in the factory or khandasari unit during the last preceding crushing season in which the factory or khandasari unit was under production.Explanation I. - If the factory or khandasari unit was under production during only a part of any such previous crushing season, it shall be sufficient to take into consideration that part of the crushing season during which the factory or khandasari unit was actually under production.Explanation II. - If the factory or khandasari unit had not commenced production before the crushing season for which the provisional assessment is made, then the assessing authority may specify the provisional amount of tax on the basis of comparable data relating to other factories or khandasari units, if any, in the same region or of any other relevant factor.(3B)At the end of the crushing season, the assessing authority shall work out and specify a revised amount of tax to be paid, by taking into account the quantity of sugarcane purchased for the factory or khandasari unit and the sugar produced in the factory or khandasari unit during the current crushing season, and where the amount is reduced or increased on such revision, the excess paid or the deficit, as the case may be, shall be spread over the remaining stock of the said sugar, and the amount to be paid before removal of such stock of sugar shall be refixed accordingly; and if no such sugar remains in stock, then the owner shall be entitled to a refund or liable to pay the balance, as the case may be.(3C)If at any time it appears to the assessing authority that a part of the stock of the said sugar has been removed, or is for any other reason no longer available, and the payment towards tax due against such part under this section has not been made, the assessing authority may direct the deficit to be recovered by spreading it over the sugar in stock at that time.(3D)In relation to the tax levied under sub-section (1) and in respect of purchase of sugarcane on or after the date of commencement as aforesaid,-(a)[ sub-sections (4) and (5) shall apply from the date of purchase of sugarcane from the growers;](b)sub-section (3-C) shall apply with the modification that where the assessing authority is satisfied that the occupier of a factory or owner of a khandasari unit has removed or caused to be removed any sugar in contravention of the provisions of this section or has failed to account fully for the sugar produced in the factory or khandasari unit or deposited by him under the proviso to sub-section (3) the person liable to pay the tax shall in addition to the amount payable under sub-section (3) in respect of the quantity of sugar so removed or caused to be removed or unaccounted for, be also liable to pay by way of penalty a further sum not exceeding one hundred per cent of the sum so payable;(c)the provisions of this sub-section shall be without prejudice to the provisions of sub-section (3-C)](4)The tax payable under sub-section (1) [xxx] [The words 'or sub-section (1-A)' inserted by Act No. 4 of 1967 was omitted by Act No.8 of 1974.] shall be levied and collected from the occupier of the factory [or owner of the khandasari unit] [Inserted by Act No.4 of 1967.] in such manner and by such authority as may be prescribed;(5)Arrears of tax shall carry interest [at such rate as may be prescribed.] [Substituted by Act No.25 of 1976.](6)If the tax under this section together with the interest, if any, due thereon, is not paid by the occupier of a factory [or owner of a khandasari unit] [Inserted by Act No.4 of 1967.] within the prescribed time, it shall be recoverable from him as an arrear of land revenue.[provided that the total amount due as tax under this section together with interest, if any, due thereon shall be communicated under the signature of the Cane Commissioner to the Collector for its recovery as an arrear of land revenue.] [Added by Act No.25 of 1976.]
