The Odisha Sugarcane Cess Act, 1959

 
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The Orissa Sugarcane Cess Act, 1959 
 
Act 24 of 1959 
 
 
 
 
 
 
 
 
Keyword(s): 
Cane, Cess, Sugar Cane, Factory, Occupier of a Factory 
 
 
ORISSA ACT 24 OF I959 
THE OMSSA SUGARCANE CESS ACT', 1%9 
CONTENTS 
PRBAMBLU 
SECTIONS 
1. Short title, extent and commencement 
9. Definitions 
3. Imposition of &Y 
4. Penalties 
S. ~ppoiotmrnt, of a ~anF ~ommi(siom institudon of ~oeadiags 
6. Special powers of Magistrate 
7. Protection of action taken under the Act 
8. Deteirnination of occupier for the purposes of this Act 
9. Power to make rules 

ORlSSA ACT 24 OF 1959 
b[THE ORLSSA SUGARCANE CESS ACT, 1959j 
[Received the assent of the Governor on the 9th 
December 1959,first published if1 an extraordinary issue 
of the Orissa Gazette, dated the 18th December 19591 
AN ACT TO IMPOSE CESS ON SUGARCANE INTENDED FOR 
USE, CONSUMPTION IN OR SALE TO A FACTORY 
WHEREAS it is expedient to impost: cess on 
sugarcane intended for use, consumption in or salt 
to a factory ; 
It is hereby enacted by the ~egislature of the 
State of Orissa in the Tenth Year of the Republic of 
India as follows :- 
1. (I) This Act may be called the Orissa sugarcane Short title, 
Cess Act; 1959. 
extent and 
ammmcc- 
meat. 
(2) It .extends to the whole of the State of Ori~..;a. 
(3) It shall come into force at once. 
-. 
2. In this Act unless there is anything repugnant Dcfiniti~ns. 
in the subject or context- 
. . (a) 'Cane' means sugarcane intended for use in a 
fxtory ; 
(b) 'Cane Commissioner' means the oficer appo- 
inted to be the Cane Commissioner under section 5 ; 
(c) 'Factory' means any premises, including the 
precincts therecf wherein twenty or more workers are 
working or were working on any day during the 
preceding twelve months and ia any part of which 
any manufacturing process connected with the produc- 
tionof sagar by means of vacuum pans is being 
carried c;7 OK is ordinarily carried on with the aid of 
rnecha:?i~:l power ; 
1. %;;$ ~r~rernent>of Objects and Reasons, sic Orlssn Gruette Extra- 
nrdinarj*, di~tcd tEc 20th March 1960 (No. l i2) and for Report of Scl& 
Conm~ittee see Ibid, dated the 21~1 Fcbrunry, 1959 (No. 61). 
THE O~A SUGARCANE Cm ACT, 1959 [Or. Aa24 
(Sec. 3) 
(4 'occupier of a factory' means the owner and 
includes any person or authority having the ultimate 
control over the affairs of the factory and where'the 
said affairs are entrusted to a Manager, a Managing 
Director or a Managing Agent, sukh Manager, Mana- 
ging Director or Managing Agent shaIl be deemed, to 
be the occupier of the factory ; 
(e) 'prescribed? means prescribed by ruIes made 
under this Act. 
lmpwition 
of cms. 3. (1) The St ate Government' may by aoacation 
impose a cess not exceeding twenty-five Naye' P@se 
per maund on the entry of the cane whether brought 
from within or outside the State. of Orissa, intd the 
premises of a factory for use, consumption or sale 
therein : 
Provided that the State Government may likewise 
remit in whole or in part such cess in respect of cane 
used or to be used in factory fur any Jigiited purpose 
specsed is the notification : 
Provided further that the Stale ~overnmeniaia~, 
if they are satisfied that the net profit of any factory in 
any year has. been less than ten percentuin, by nqtifica- 
tion, exempt the occupier of such factoq from payment 
of cess for the said year: 
Provided also that the occupier of a facto 
,owned by a Co-operative Society .registered under -t P e 
Orissa Co-operative Societies Act,, 1951, shall not be mi$: 
liable for payment of such cess for a period. of .three 
years from the date the said factory goes' into produc- 
tion for the fist time. 
~xplanation, I-If the State Government, in the 
case of any factoiy situate outside the Statev of Orissa, ' 
so declare, any place in the State of Orissa set apart for 
the p'urchase of cane intended or required for use, 
consuinption - or salel in such factory shalI be deemed 
'to be the premises of the factory. 
Explanation 11-The term "year". used in this 
section ~eans the year adopted by the factory concerned 
for. the purpose of accounting the profit and loss'of 
the factory- 
(2) The cess imposed under sub-section (I) for any 
year shall be payble by the occupier of the factory and 
shall be paid within the fist quarter of the succeeding 
year on such date and at such place as may be prescribed. 
(3) Any arrear of cess not paid on the date pre- 
scribed under sub-section (2) shall carry interest at six 
par cent per amum from sucb date to date of payment. 
(4) The State Government may for tBe purpose of 
assessment and collection of the cess appoint officers 
and authorities and may also prescribe the manner in 
which the cess shall be assessed and collected. 
. . (5) Where any person is in default in making 
payment of the-cess, the officer or authority empowered 
to collect the cess may direct that in addition to the 
amount of the arrears and interest a sum not exceeding 
tea per cent thereof shal1,by way of penalty, be reco- 
vered from the person liable to pay the cess. 
(6) The officer or authority empowered to collect 
the cess may forward to the Collector a certificate under 
his signature specifying the amount of afrear s including 
interest due 'from any person, and on recei t of such 
certscate the Collector or the Certscate 0 8 cer as tho 
- case may be, shall proceed to recover the amount 
speciiied from such person as if it were an arrear of 
land revenue. 
(7) Anji sum imposed by way of penalty under 
sub-section (5) shall be recoverable in the manner 
provided in sub-section (6) for the recovery of the 
arrears of cess. 
4. If any person defaults in the payment of cess Pemltios. 
imposed under sub-section (I) of section 3 or contra- 
venes any provision of any rule made under this Act, 
he s'nall, without prejudice to his liability therefor under 
sub-section (5) of section 3 be liable to imprisonment 
for a period not exceeding six months or to a fine not 
exceeding five thousand rupees or both and in the case 
of conttnuing contravention to a' further he not 
gxeeding one thousand mpees for 'e%h day during 
which the cbntravention continues. 
120 ORISS,~ SUGARCANE @SS Am, ! 959 [Or. ALE 3. 
Appoint- 
ment of B 
5. (1) The State Goverrunent may for the purposes 
qua corn- of this Act by notification appoint a Cane Commission- 
mlainocr er to perform the duties and exercise all powers con- and irutitu- ,ion , ,,, ferred or imposed on him by or under this Act. 
csdiag., 
(2) No prosecution shall be instituted under this 
Act except on a complaint made by or under the 
authority from the Cane Commissioner or the District 
- Magistrate as the case may be. 
(3) On the appIication of a person accused of an 
offenceunder this Act, the Cane ~mmissioner or with 
the previous concurrence of the Cane Commissioner, 
the District Magistrate, mdy at any stage compound 
such offence by levying a composition fee not exceeding 
two thousand rupees. 
(4) No court inferior to that of a Magistrate of the 
&st class shall try any offence under this Act or any 
made thereunder. 
Protoetion 
of adon 7. (1) No suit, prosecution or other legal proceed- 
taken uodat ing shall lie against. any person for anything which 
Act. is in good faith done or intended to be done in pursuance 
of a-ny order or rule made under this Act. 
(2) No suit or other legal proceeding shall lie 
against the State Government for any damage caused 
or likely to be caised by anything which is in good faith 
done or intended- to be done in pursuance of any rule 
made under this Act. I 
Btermina- 8. (1) Wherethe occupier of a factory is a firm ol 
t10~0f ' 
other asspciation of iidividuals, any one or more of occupier for 
pd ps70 the partners ox members thereof would be the ohpier 
of~za forthepurpo&softhis Actandmaybeprosecutedand 
punished as such-for any offence under this Act. 
1. Omitkd by lhc Orim Sugarcans Ccss ( Awadmt) Ad. 1976 
t Or. Act -46 of 1976 ). a. z 
(2) Where the occupier of a factory is a public 
company any one or more of the directors thereof, or 
in the case of a private company any one or more of 
the shareholders thereof may. be prosecuted and pu~ 
ished under this Act for any offence for which the 
occupier of the factory is puiiishable. 
9. (1) The State Goverkent may make rules for POWW to 
the purpose of carrying into effect the provisions of this ma~~ulC~. -. Act. 
(2) ID particular and without prejudice to the 
of the foregoing power such rules may 
(a) the manner and the form in which cemcate 
may be forwarded to the Collector under sub-section 
(6) of section 3 ; 
(b) collectin any information and ,statistics for 
the purposes of t !i s Act from the occupier or the 
sugarcane growers as-the case may be ; 
(4) the form and the manner in which any return 
shall be prepared and furnished ; 
(d) the manner in which accoun&- s& be kept 
and registers to be maintained by the factory occupiers -; 
(e) returns and statements to be submitted by 
the factory occupiers ; and 
(fl, any other matters which are to be and may 
be prembed. 
(3) All des made under this Act shall be laid, as 
soon as possible, after they are made before the Orissa 
Legislafive Assembly, for a total pe'riod of fourteen 
days which may be comprised in one session or in two 
or more sessions and shall be subject to such moaca- 
tions as the said Assembly may make during the said 
period, 

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