Section 21(3) in Telangana Sugarcane (Regulation of Supply and Purchase) Act, 1961
(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.
