Section 19 in The Haryana Sugarcane (Regulation of Purchase and Supply) Rules, 1992
19. Collection etc. of tax.
[Sections 7 and 20(2)(m)] - (i) The Cane Commissioner shall be the authority to collect the tax on the purchase of cane imposed under Section 17.(ii)The occupier or agent of a factory shall maintain a correct day-to-day account of the cane purchased in form XI.(iii)Before the fifteenth day of each month, the occupier or agent of a factory shall pay into the treasury/sub-treasury the amount due as tax on the quantity of sugarcane intended for use in the factory during the month immediately preceding.(vi)Before the close of each month the occupier, or agent of a factory shall submit to the Cane Commissioner return in form XII showing :(a)the quantities of cane that have been purchased by the factory during the month immediately preceding;(b)the amount of tax deposited by him in the treasury/sub-treasury;(c)number and date of the treasury receipt with which the amount has been deposited; and(d)balance outstanding, if any.(v)The Cane Commissioner shall, on receipt of such returns, check that the amount of tax has been correctly calculated and that the full amount thereof has been credited into the treasury/sub-treasury.
