Section 21(4) in Telangana Sugarcane (Regulation of Supply and Purchase) Act, 1961
(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;
