Section 2 in The Maharashtra Purchase Tax On Sugarcane Act, 1962
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)"Commissioner" means the Commissioner of Purchase Tax (Sugarcane) appointed under this Act;(b)"factory" means any premises (including the precincts thereof), wherein twenty or more workers are working and in which, or in any part of which, any manufacturing process connected with the production of sugar by means of vacuum pans is being carried on, or is ordinarily carried on, with the aid of power;(c)"licence" means a licence granted or renewed under this Act;(d)["occupier" of a factory or of a unit] [These words were substituted for words 'occupier of a factory' by Maharashtra 60 of 1974, Section 4(a).] means the person who has ultimate control over the [affairs of the factory or the unit] [These words were substituted for words 'affairs of a factory' by Maharashtra 60 of 1974.] and where the said affairs are entrusted to a managing agent, such agent shall be [deemed to be the occupier of the factory or of the unit, as the case may be;] [These words were substituted for the words 'deemed to be occupier of the factory' by Maharashtra 60 of 1974.] and the term includes also any person appointed by the occupier to act as a purchasing agent;(e)"person" includes any company or association or body of individuals whether incorporated or not, and also a Hindu undivided family, a firm and a local authority;(f)"prescribed" means prescribed by rules made under this Act;[(f-a) * * * * * *] [[Clause (f-a) was deleted by Maharashtra 20 of 2002, Section 10, (w.e.f. 1-5-2002).Deleted Clause (f-a) reads as follows:-(f-a) 'purchase' means a purchase of sugarcane made within the State for cash or deferred payment or other valuable consideration and includes any supply by a shareholder to a co-operative society or limited company for cash, deferred payment or other valuable consideration;]][(f-b) * * * * * *] [[Clauses (f-b) was deleted by Maharashtra 20 of 2002, Section 10 (w.e.f. 1-5-2002).Deleted clause (f-b) reads as follows:(f-b) 'purchase price' means aggregate of the following sums,-(i)the amount of valuable consideration paid or payable by the occupier for purchase of sugarcane made by the factory or by the unit;(ii)the amount charged towards transport of sugarcane (whether separately charged or not); and(iii)any other sum [spent' for anything done in respect of the sugarcane at the time of or before delivery thereof;]]](g)[ "Sugar" includes "Khandsari sugar" and "sugar" and "Khandsari sugar" shall have the meanings assigned to them in [the Central Excise Tarif Act, 1985;] [Clause (g) was substituted by Maharashtra 60 of 1974, Section 4(d).] ][(g-a) * * * * * *] [[Clause (g-a) was deleted by Maharashtra 20 of 2002, Section 10 (w.e.f. 1-5-2002).Deleted clause (g-a) reads as follows:(g-a) 'turnover of purchases' means the aggregate to the amounts of purchase price paid and payable by an occupier during a given period;)]](h)[ "unit" means a unit engaged or ordinarily engaged in the manufacture or production of khandsari sugar and which is capable of handling or processing sugarcane juice produced with the aid of a crusher driven by power.] [Clause (h) was added by Maharashtra 60 of 1974, Section 4(e).](i)[ "year" means the year starting from the 1st day of October and ending on the 30th day of September next following.] [Clause (i) was added by Maharashtra 15 of 2011, Section 3 dated 21.4.2011.]
