Section 49 in Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981
49. Tax on Sugarcane.
(1)The State Government may by notification in official gazette impose a tax on the basis of per quintal weight on, purchase of cane for consumption or use of or sale to a factory, or cane used from own farm or seed nursery for production of sugar by or on behalf of the occupier of a factory.(2)Notwithstanding anything contained in sub-section (1) the State Government may, by notification in the official Gazette.-(a)reduce or remit, in whole or in part, such tax in respect of cane used in any such factory for the purposes of research, seen-distribution, crushing of diseased cane or intake of excessive crop:(b)exempt for prescribed period from such tax any new factory or a factory unable to run without state aid.(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.(4)There shall be levied and collected in such manner as may be prescribed, a tax on the purchase of sugarcane by the owner of a unit at such rate, as may be notified in the official Gazette:Provided that the tax under this sub-section shall be payable on the quantity of sugarcane actually purchased or, at option of the owner of the unit, on the quantity of sugarcane assumed in the manner prescribed, but in no case less than rupees ten thousand per annum.(5)The owner of the unit shall make payment of the as payable under sub-section (4) to the Collector in the prescribed manner and interest at the rate of 71/2 per. Centum per annum shall be charged on the amount of arrears. The amount of arrears shall be realizable together with interest as a public demand or arrears of land revenue.(6)Subject to the claim of the Central Government in respect of any tax of duty of excise, the claim to the State Government in respect of the tax imposed under sub-section (1) shall be the first charge on the sugar produced in the crushing year concerned.(7)Until the tax imposed under sub-section (1) is paid at the rate per quintal of sugar, notified in the official Gazette, by the State Government and the certificate of payment is obtained from the Cane Officer concerned, the occupier of any factory or any person acting on his behalf or any other person shall not remove sugar from the factory.(8)There shall be paid to the Board and the council as grant, in the manner prescribed, such proportions of the amount realized under sub-sections (3) and (5) in respect of every crushing year as the State Government may, from time to time, determine in this behalf to enable the Board and the council to meet the cost of such schemes of development as may be undertaken by them with the approval of the State Government:Provided that one-fifth of the amount payable under this sub-section shall be paid to the Board and the rest to the council in proportions to the quantities of the cane crushed by the factories concerned.
