LexThe u. p. sugar cane (purchase tax) act, 1961
Uttarakhand · state statute
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THE U. P. SUGAR CANE (PURCHASE TAX) ACT, 1961
[U. P. ACT No. IX OF 1961]
[Passed in Hindi by the Uttar Pradesh Legislative Assembly on March 8, 1961 and by
the Uttar Pradesh Legislative Council on March 10, 1961.
Received the assent of the Pre sident on March 18, 1961 Under Article 201 of ‘the
Constitution of India ’ and was published in the Uttar P radesh Gazette Extraordinary, da ted
March 18, 1961.]
Amended by the
U. P. Act No. XXXIV of 1961
U. P. Act No. VII of 1962
U. P. Act No. V of 1964
U. P. Act No. III of 1965
U. P. Act No. I of 1971
U. P. Act No.2 of 1972
AN
ACT
to impose a tax on the purchase of sugar cane by factories and certain Gur, Rab or
Khandsari Sugar Manufacturing Units and to regulate the manufacture of Gur or Rab by such
units.
U.P. Ordinance
No. II of 1961
Whereas the U. P. Sugarcane (Purchase Tax) Ordinance, 1961 was promulgated
by the Governor, under Article 213 of the constitution of India;
And whereas it is necessary and expedient that the said Ordinance be replaced by an
Act of the Legislature;
It is hereby enacted in the Twelfth Year of the Republic of India as follows :-
Short title,
extent and
commencement
1- (1) This Act may be called the U. P. Sugarcane (Purchase Tax) Act, 1961.
(2) It extends to the whole of Uttar Pradesh.
Definitions
U. P. Act No.
XXIV of 1953
2- In this Act unless there is anything repugnant in the subject or context, the
words and expressions-
(a) "assessment year" means the period beginning on the first day of
October in any year and ending on the thirtieth day of September i n the year
next following ; .
(b) "owner of a factory", or "owner of a Unit" means the person who or the
authority which owns or has the ultimate con trol over the affairs of the fac tory
or the unit, as the case m ay be, and shall, where the said affairs are entrusted to
do Manager, Managing Director, or a Managing Agent, include such Manager,
Managing Director or Managing Agent;
280
[The U. P. Sugar cane (Purchase Tax) Act, 1961] [Section 3]
[(c) "unit" or " gur, rab or “khandsari” sugar manufacturing unit" means a
unit engaged or ordinarily engaged in the manufacture or production of gur, rab
or khandsari Sugar and which is capable of hand ling sugarcane juice produced
with the aid of a crusher driven by any mechanical power;]4
(d) words and expressions used in this Act but not herein defined shall have
the meanings assigned to them in the U. P. Sugarcane (Regulation of Supply
and Purchase) Act, 1953.
Imposition of
tax
3- (1) There shall be levied, and col lected in such manner as may be prescribed a
tax on the purchase of sugarcane by the owner of --
[(a) a factory at such rate not exceeding ten percent of the per quintal price
of sugarcane, as the State Government may notify in this behalf; and]5
[(b) a u nit, at the r ate of one rupee and fifty paise per quintal, or at such
higher rate not exceeding ten percent of the per quintal price of sugarcane as the
State Government may notify in this behalf;]6
[Provided that in the case of a unit, the tax shall be p ayable on the quantity
of sugarcane actually purchased or, a the option of owner of the unit, on the
quantityof sugarcane assumed, in accordance wwith the provisions of section
(1-a) to have been purchased by him;]7
[(1-a) The State Government may p rescribe the quantity of sugarcane
which shall be assumed fo r the purposes of the proviso to sub -section (1), to
have been purchase by the owners of different categories of units having regard
to the crushing capacity of the units and other relevant factors;
(1-b) The option referred to in the proviso to sub -section (1) shall be
exercised by the owner of a unit by such date and in such form as may be
prescribed and shall relate to the whole of an assessment year. The option once
exercised shall be irrevocable for that year ;]1
(2) The tax levied under sub -section (1) shall be payable by the owner .of the
factory or, the owner of t he unit, as the case may be, and shall be paid on such date,
at such place and in such insaneness as may be prescribed.
(3) Any ta x payable under this Act, if not paid by the date prescribed for
payment thereof, shall carry interest at the rate of [twelve per cent] 2 per annum from
such date till the date of payment.
[Explanation-- Interest falling due und er this sub -section shall be recoverable
notwithstanding that no order or notice of assessment, imposition or demand of such
interest is passed or issued by any authority.]3
(4) Where any tax payable under this Act, or interest thereon, or both, as the
case may be, remains u npaid fo r a period exceeding fifteen days beyond the date
prescribed for payment thereof the person liable to pay the same shall, in addition to
the amount of arrears of tax and interest thereon, be also liable to pay, by way of
penalty, a further sum, not exceedi ng ten per centum of the total sum payable,
calculated at such rate or rates as may be prescribed.
1. Added by section 3(2) of U. P. Act No. III of 1965.
2. Subs. by section 2(i) of U. P. Act, No. I of 1971.
3. Ins and be deemed to always have been inserted by a, 2(1)(b) ibid.
4. Subs. by section 3 of U. P. Act No. 2 of 1972.
5. Subs. by section 2 of U.P. Act No. 13 of 1989.
6. Subs. by section 2 of U.P. Act No. 6 of 1990.
7. Added by s. 3(1)(b) of U.P. Act No. V of 1964
281
[The U. P. Sugarcane (Purchase Tax) Act, 1961] [Section 3]
[(5) Any person aggrieved by an order of assessment or made under this Act or
by an order imposing penalty under sub -section (4) may, within thirty days of the
intimation to him of the order]4 prefer an appeal, in the case of a factory, to the Cane
Commissioner and in the case of a un it, to the Sugar Commissioner or to such other
officer, not below the rank of [Assistant Sugar Commissioner]5 as the State
Government may, by notification in the Gazette, appoint in this behalf:
Provided that, [except in the case of tax recoverable in accordance with section
3-A,]6 no appeal shall be entertained unless it is accompanied by satisfa ctory proof
of payment of the amount admitted by the appellant to be due from him :]1
[Provided further that in the case of an appeal by the owner of a unit, the Sugar
Commissioner may transfer any appeal pending before hi m to any other appellate
authority, and may also with draw any such appeal and either dispose of the same
himself or transfer it to any other appellate authority.]7
[(5-a) The appellate authority may, after giving reasonable opportunity of being
heard, pass such order in appeal as it thinks fit and shall send a copy of such order to
the appellant, the assessing authority and such ot her authority as ma y be
prescribed.]2
(6) Without prejudice to the right to affect recovery of the tax payable under
this Act by any other method, the tax, interest or penalty, as the case may be, may be
realized by ad justment out of any sum payable by the Stat e Government t o the
person by whom the tax, interest or, penalty is payable.
(7) The State Government may appoint officers and authorities for the purposes
of assessment and collection of tax payable under the Act.
(8) The officer or authority empowered to collect the tax may forward to the
Collector of the district where the factory or the unit, as the case may be, is situate, a
certificate under his signature specifying the amount of arr ears of tax and interest, if
any, due from any person, and on re ceipt of such cer tificate the Collector shall
proceed to recover t he amount specified from such person as if it we re an arrear of
land revenue.
(9) Any sum imposed by any of penalty under sub-section [(4)] 3 may also be
recovered in the manner provided in sub section (8).
[(10) At the beginning of each financial year, after due appropriation has been
made by law, the State Government shall withdraw from and out of the Consolidated
Fund of the State an amount equivalent to fifty per cent of the proceeds of the tax
levied u nder clause (a) of sub -section (1) recovered by it during the proceeding
financial year and place the amount so withdrawn to the credit of the four separate
funds named below in the following proportions, namely :-
1. Subs by section 3 (iii) of U. P. Act No. V of 1964.
2. Added by section 3(iv) ibid.
3. Subs. by section 3(v) ibid.
4. Subs. and be deemed always to have been subst. by section 2(1)(b) of U.P. Act No. 1 of
1971.
5. Subs. by section 4 (i) of U.P. Act No. 2 of 1972.
6. Ins. by section 4(ii) ibid.
7. Ins. by section 4(iii) ibid.
282
[The U. P. Sugarcane (Purchase Tax) Act, 1961] [Section 3]
(a) thirty six per cent to the Uttar Pradesh Sugarcane Research and
Development Fund;
(b) twenty four per cent to the Uttar Pradesh Sugar Factories
Rehabilitation, Modernization and Establishment Fund;
(c) thirty per cent to the Uttar Pradesh Loan Assistance for payment of
Sugarcane Price Fund;
Provided that the aggregate amount to be placed at the credit of this Fund
shall not exceed rupees fifteen crores and any amount b eyond that available
shall instead be credited to the Funds mentioned in clauses (a) and (b) in the
proportion of sixty per cent and forty per cent respectively;
(d) ten percent to the Kalyan Nidhi.]3
[(10-A) at the beginning of each financial year, after due appropriation has
been made by Law, the State Government shall withdraw from and out of the
Consolidated Fund of the State an amount equivalent to one -half of the proceeds of
the tax levied under clause (b) of sub -section (1) to the extent that the ra te of the
exceeds fifty paise per quintal of Sugarcane, recovered by it during the leading
financial year and place it to the credit of the fund mentioned in clause (a) of sub -
section (10); and ]1
[(11) The Credit of the proceeds referred to in sub -section (10) and (10 -A) to
the three separate funds referred to in sub -section (10) shall be an expenditure
charged on the Consolidated Fund of the State.]2
[(12) The maintenance and the operation of the said four Funds shall be vested
in a Committee, to be call ed the Uttar Pradesh Sugar Special Funds Committee,
consisting of the following persons; namely :-
(a) the Secretary to the State Government in the Sugar Industry
Department, who shall be the Chairman and convener of the Committee;
(b) the Cane Commissioner, Uttar Pradesh;
(c) the Secretary to the State Government in the Finance Department or his
nominee not below the rank of Joint Secretary.]4
[(13) The Committee referred to in sub -section (12) shall be a body corporate
and shall have the power to :-
(i) invest moneys belonging to the Funds in such manner as it deems fit and
to spend them on the objects indicated in the respective name of the Funds; and
(ii) transfer moneys from one Fund to another with the condition that such
Fund shall be replenished by r etransferring the moneys from the Fund it was
transferred to.]5
1. Subs. by U.P. Act No. 24 of 1974.
2. Added by ibid.
3. Subs. by section 2(i) of U.P. Act No. 27 of 1995.
4. Subs. by section 2(ii) ibid.
5. Subs. by section 2(iii) ibid.
283
[The U. P. Sugarcane (Purchase Tax) Act, 1961] [Section 3-A]
[Payment of
tax before
removal of
sugar from
factory
3-A (1) No owner of a factory shall remove, or cause to be removed any sugar
produced in the f actory on or after the first. day of October, 1971,
hereinafter referred to as the said date, either for consumpti on or for sale, or
for manufacture of any other commodity in or outside the factory, un til he
has paid be wards the ta x levied under section 3 a sum spe cified under sub-
section (2), sub-section (3) or sub- section (4),as the case may be:
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 autho rity
and where it is so deposited it shall not be removed there from until the sum as
aforesaid has been paid :
Provided further that nothing in this sub -section shall be construed to
affect the liability of such sugar to sale at the instance of any bank in exercise of its
rights as pawnee in respect of any advance made to the owner of the factory on the
security of sugar produced or to be produced in the factory.
(2) Before the beginning of each crushing season or so soon thereafter as
maybe (and in the case of the crushing season beginning on the said date, so soon as
may be after the commencement of this section), the assessing authority shall work
out and specify the provisional rate of payment to be made per bag of sugar under
sub-section (1) by correlating the quantity of sugarcane purchased for the factory to
the sugar produced in the factory during the last preceding crushing season in which
the factory was under production.
Explanation I-- If the factory was under production during onl y a part of any
such previous crushing season, it shall be sufficient to take into consideration that
part of the crushing season during which the factory was actually under production.
Explanation II -- If the factory had not commenced production before th e
crushing season for which the provisional assessment is made, then the assessing
authority may specify the provisional rate of payment per 'bag of sugar on the basis
of comparable data relating to other factories, if any, in the same region or of any
other relevant factor.
(3) At the end of the crushing season [or as the case may be immediately after
the closure of the factory for the crushing season] 1 the assessing authority shall work
out and specify a revised rate of payment per bag-of sugar by taking into account the
quantity of sugarcane purchased for the factory and the sugar produced in the factory
during the current crushing season, and where t he rate is reduced or increased on
such revision, the excess paid or the shortfall, as the case may be, s hall be spread
over the remaining stocks of the said sugar, and the amount to be paid before
removal of each such remaining bag of sugar be re fixed accordingly, and if no such
sugar remains in stock then the owner shall be entitled to a refund or pay the
balance, as the case may be.
(4) If at any time it appears to the assessing authority that a part of the stocks of
the said sugar has been removed, or is for any other reason no longer available, and
the payment towards tax due against such part under thi s section has not been made,
the assessing authority may direct the shortfall to be recovered by spreading it over
the sugar in stock at that time.
(5) In relation to the tax levied under section 3 in respect of purchase of
sugarcane on or after the said date :--
1. Ins. by section 9 of U. P. Act No.7 of 1974.
284
[The U. P. Sugarcane (Purchase Tax) Act, 1961] [Section 3AA-3B]
(a) sub-sections (2) and (3) of section 3, shall not apply, and the tax shall be
deemed due on the date of purchase of sugarcane or the date of commencement
of this section, whichever is later ;
(b) sub -section (4) of, that section shall apply with the modification that
where the assessing authority is satisfied that the owner of a factory has
removed or caused to be removed any sugar in contravention of the provisions
of this section or has failed to account fully for the sugar produced in the
factory or deposited by him under the first proviso to sub section (1), the
person liable to pay the tax shall in addition t o the amount payable under sub -
section (1) in respect of the quantity of sugar so removed or caused to be
removed or unaccounted for, be also liable to pay by way of penalty a further
sum not exceeding one hundred per cent of the sum so payable ;
(c) the p rovisions of this section shall be in addition to and not in
derogation of the provisions of sub -section (4) (modified as aforesaid) and sub -
sections (6), (7), (8) and (9) of that section, so, however, that a certificate under
sub-section (8) of that secti on shall not, save for exceptional and adequate
reasons to be recorded, be issued, unless the officer or authority referred to in
that sub -section is of opinion that any circumstance refer red to in clause (b)
exists ;
(d) the provisions of section 7 shall apply with the substitution of
references therein to the Sugar Commissioner by references to the assessing
authority.]2
[Rectification
of mistakes
3-AA Any assessing authority or appe llate authority may, on Its own motion or on
application of the a ssessee or the State G overnment, to be made within one year
from the date of the order which is sought to be corrected, rectify any mistake
apparent on the face of the record of the proceedings of the assessment or the appeal,
as the case may he :
Provided t hat no such rectification shall be made without giving reasonable
opportunity of being heard to the parties concerned.
Revision 3-B The Cane Commissioner, in the case of a factory, and the Sugar Commissioner
or any other o fficer, not below the rank of [Assistant Sugar Commissioner] 3
authorized by the Sugar Commissioner in this behalf, in the cas e of a unit, may, in
order to satisfy himself as to the legality or pro priety of any order passed by an
assessing authority under this Act, call for and examine either on his own motion or
on the appli cation of the assessee or the State Government, to be made within six
months of the date of the order, the record of any proceeding s of assessment and
pass such orders as he may think fit :
Provided that no such ap plication shall be entertained at the instance of a party
which has a right of appeal but does not avail of it :
Provided further that no enhancement shall be made under this section unless
the assessee has been a fforded a reasonable opportu nity of b eing heard against the
enhancement.]1
1. Added by section 4 of U. P. Act No. V of 1964.
2. Ins. by s ection 5 of U. P. Act No.2 of 1972 and the, o riginal s. 3.A renumbered as
section 3.AA.
3. Subs, by section 7 ibid.
285
[The U. P. Sugarcane (Purchase Tax) Act, 1961] [Section 4]
4- (1) [No unit other than a unit, which has obtained a licence under the Uttar
Pradesh Khandsari Sugar Manufacturers Licensing Order, 1967] 2 shall, without
obtaining a licence from the Sugar Com missioner, carryon or undertake any process
connected with the manufacture or production of gur or rab [***]1.
[(2) An application for grant or renewal of a licence under sub -section (1) shall
be made to the Sugar Commissioner by such date, in such form and accompanied by
such proof of payment of such fee, including late fee, if any, as may be prescribed.]3
[(3) An application for grant or renewal of a licence shall be disposed of by the
Sugar Commissione r expeditiously and shall not be rejected except where an
application has not been made by the prescribed date, or in the prescribed form, or is
incomplete in any respect or is not accompanied by proof of payment of the requisite
fee including late fee, if any, or the Sug ar Commissioner is of opinion that it is
necessary or expedient so to do in public interest with a view-
(i) in the case of an application for grant of a licence-
(a) to regulating the manufacture or gur or rab by units ;or
(b) to avoiding uneconomic concentration of units in any area; or
(c) to ensuring, in reserved areas, adequate supplies of sugarcane to
a factory;
(ii) in the case of an application for renewal of a licence, to regulating the
manufacture of gur or rab by units
Provided that while disposing of the applications for grant or renewal of
licence, the sugar commissioner may also take into consideration---
(a) the conduct of the applicant in wor king the unit, if any, prior to the
date of a pplication including previous conviction, if any, for the co ntravention
of the provisions of the Act, the rules made thereunder and t he conditions of
the licence;
(b) the default, if any, made by the applicant in payment of the dues
under this Act ; and
(c) the total continuous period for which the applicant held a licence
under this Act prior to the date of application:
Provided further that no application for renewal of a licence shall be rejected
unless the applicant has been given a reasonable opportunity of being heard :
Provided also that where an application f or grant or renewal of a licence is not
disposed of by the commencement of the assessment year; or
(i) in the case of an application for grant of a licence, within three months;
and
1. Deleted by section 5 (1) of U. P. Act No. V of 1964.
2. Subs, by section 5(2) ibid.
3. Subs, by section 10 of U. P. Act No, 7 of 1974.
286
[The U. P. Sugarcane (Purchase Tax) Act, 1961] [Section 5-6]
(ii) in the case of an application for renewal of a licence, within two
months of the date on which the application is made, whichever is later, the
licence shall be deemed to have been granted or renewed, as the case may be.]1
[(3-a) The Sugar Commissioner may delegate all or any of the powers
conferred on him under sub -section (3) to any officer sub ordinate to him, not below
the rank of 5[Assistant Sugar Commissioner.]5
(3-b) The State Gove rnment may, where it is satisfied that it is necessary or
expedient so to do in any area in public interest with a view to ensuring adequate
supply of sugarcane to factories, by notification in the Gazette, direct that no licence
shall be granted to any un it in respect of such area, and where such direction has
been issued, no application for grant of a licence in respect of that area shall be
entertained; [and]2
(4) Any person aggrieved by an order of the Sugar Commissioner under sub -
section (3) may, wit hin thirty days from the date of intimation of the said order to
him, pr efer an appeal to the State Government, whose dec ision thereon shall be
final.
(5) An applicant for grant of a licence shall be entitle d to a refund of the fee
paid-
(i) on the rejection of his application, and
(ii) where an appeal ha s been preferred under sub -section (4), on the
rejection of the appeal.
[(6) Where a licensee surrende rs the licence granted to him within a month of
its receipt by him and satisfies the licensing authority that he has not availed of it in
any manner he shall be entitled to a refund of three -fourth of the licence fee
deposited by him.]3
[Renewal of
licence
5- A licence granted or renewed under this Act shall be subject to such condition
as may be p rescribed and be valid for the assessment year for which it is granted or
renewed :
Provided that the licence granted or renewed at any time after the
commencement of an assessment year sha ll be effective from t he date of the order
granting or renewing the licence, as the case may be.]4
[Condition for
suspension or
cancellation of
a licence
6- (1) The Sugar Commissioner may, without prejudice to any other action that he
may be aut horised to take under the Act, cancel or suspend any licence if the
licensee --
(a) is found to have fu rnished incorrect information or concealed material
facts in the matter of grant or renewal of a licence ;
1. Subs. by s. 5(3) of U. P. Act No. V of 1964.
2. Add by s. 5(4) ibid
3. Subs. by s, 5(5) ibid.
4. Subs. by s. 6 ibid.
5. Subs. by s. 7 of U. P. Act No.2 of 1972.
287
[The U. P. Sugarcane (Purchase Tax) Act, 1961] [Section 7-8]
(b) is found to have practiced any fraud or made any misrepresentation in
the matter of such grant or renewal; or
(c) has contravened a ny conditio n of his licence or any provi sion of the
Act or rules made thereunder :
Provided that the Sugar Commissioner shall give to the licensee a
reasonable opportunity of being heard before he passes any order for
cancellation or suspension of the licence.]1
(2) Any person aggrieved by an order of the Sugar Commissioner made under
sub-section (1) may, wi thin thirty days of the inti mation of that order, prefer an
appeal to the State Government, whose decision shall be final.
(3) The cancellation or suspension of a licence under sub-section (1) shall not
entitle the licensee to any compensation or to the refund of any fee paid in respect of
such licence.
[Power of the
sugar
commissioner
7- (1) The Sugar Commissioner may, for the purposes of this Act-
(a) require the ow ner of a factory or a unit to maintain, furnish or produce
such records, data or information as may be prescribed and
(b) if he is of the opinion that any person has contravened or is likely to
contravene any provisions of this Act, or the rules made thereunder or any
conditions of the licence-
(i) enter and search the premises of a factory or a unit;
(ii) seize and take into cus tody any of the implements or records
connected with the manufacture or production of sugarcane juice, gur or
rab, or the p roduct thereof, in case such seizure appears to him to b e
necessary for the preserva tion of evidence of contravent ion of any
provisions of the Act or the rules made t hereunder or any condition of the
licence; and
(iii) put a seal, in the pre scribed manner on the unit or any implements
used in any process of manufacture of gur or rob in case the unit is being
worked Without licence, and the unit or the implements so sealed shall not
be used by any person until seal has been lawfully removed.]2
[(1-A) Without prejudice to any other remedy provided by this Act, the power
conferred on the Sugar Commissioner by sub-clause (iii) of clause (b) of sub-section
(1) may also be exercised in case the unit is being worked without the tax due under
this Act being paid.]3
(2) The Sugar Commissioner may delegate all or any of the powers conferred
on him under sub-section (1) to any officer sub ordinate to him.
----------------------------------------------------------------------------------------
1. Subs. by s. 7 of U. P. Act No. V of 1964.
2. Subs. by s. 8 ibid.
3. Added by section 2 of U.P. Act No. 44 of 1976.
288
[The U. P. Sugarcane (Purchase Tax) Act, 1961] [Section 9-11]
[Fines and
punishments
8- If any person contrav enes any provision of this Act or the rul es made
thereunder or any conditions of the licence or wilfully makes any false statement or
submits any false return regarding any matter in respect of which he is required
under this Act or the rules made thereunder or under conditions of his licence to give
information, he shall on conviction, be punishable with imprisonment of either
description which may extend to one year or with fine which may extend to five
thousand rupees or with both and, in the case of continuing contravention, with an
additional fine which may extend to one thousand rupees for every day during which
the contravention continues after conviction:
Provided that a court convicting a person under this section [for removing or
causing to be remov ed any sugar in contravention of th e provisions of section 3 -A
or]3 for working a unit without obtaining a licence, shall, in the absence of special
and adequate reasons, to be mentioned in the judgment, award the punishment of
imprisonment with or without fine.]1
[Institution of
proceedings
9- (1) No court shall take cognizance of an offence punishable under this Act
except on a report in writing of facts constituting such offence made in the case of a
factory, by or under the authority of the Cane Commissioner or the District
Magistrate in whose jurisdiction the factory is situated, and in the case of a unit, by
the Sugar Commissioner or the District Magistrate in whose jurisdiction the unit lies.
(2) No court inferior to that of a Magistrate of the First Class shall try any
offence punishable under this Act.
(3) An offence punishable under this Act shall be cognizable and bailable under
the Code of Criminal Procedure, 1898.
(4) On the application of a person accused of an offence punishable under this
Act, the Cane Commissioner or the District Magistrate concerned, with the
concurrence of the Cane Commissioner, in the case of a factory, and the Sugar
Commissioner or the District Magistra te concerned, with the con currence of the
Sugar Commissioner, in the case of a unit, may at any stage, compound such offence
by levying the composition fee not exceeding five thousand rupees.]2
Special powers
of magistrate
Act V of 1898
10- Notwithstanding anything contained in section 32 of the Code of Criminal
Procedure, 1898, it shall be la wful for a Magistrate of the First Class, specially
empowered by the State Government in this behalf, trying any case under this Act ,
to pass a sentence of fine, not exceeding fiv e thousand rupees, on any person
convicted of an offence under this Act.
Protection of
action taken
under this Act
U.P. Act No.
XXII of 1956
11- (1) No suit, prosecution or other legal proceedings shall lie against any perso n
for anything whic h is, in good faith, done, or purported to have been done, or
intended to be done, under th is A ct, or in pursuance of any order or rule made
thereunder, or under the U. P. Sugarcane Cess Act, 1956, or in p ursuance of any
order or rule made, or purported to have been made, under that Act.
1. Subs. by section 9 of U. P. Act No. V of 1964.
2. Ins. by s. 8 of U. P. Act no. 2 of 1972.
3. Subs. by section 10 ibid.
289
[The U. P. Sugarcane (Purchase Tax) Act, 1961] [Section 12-14]
(2) No suit or other legal proceedings shall lie against the State Government for
any damage caused or likely to be cause d by anything which is, in good faith, done,
or purported to have been done, or intended to be done, under this Act, or in
pursuance of any order or rule made thereunder, or under the U.P. Sugarcane Cess
Act, 1956, or in pursuance of any order or rule made , or purposed to have been
made, under that Act.
Determination
of owner for
the purposes of
this Act
12- (1) Where the owner of a factory, or the owner o f a unit is a firm, or other
unincorporated associat ion of individuals, anyone or more of the partners or
members thereof shall be deemed to be the owners thereof for the purposes of thi s
Act, and may as such be allocated and punished for any offence under this Act.
(2) Where the owner or a factory or of a unit is a company as defined under the
Indian Companies Act, 1956, anyone or more of its directors shall be deemed to be
the owners thereof for the purposes of this Act, and may as suc h be prosecuted and
punished under this Act for any offence f or which th e owner of the factory or the
unit is punishable.
Exemption
U.P. act no.
XV of 1948
13- No sale or purchase tax under any other Ut tar Pradesh Act shall be payable in
respect of any transaction of sale or purchase of sugarcane in respect of which a tax
is payable under this Act, any thi ng contained in the U. P . Sales Tax Act, 1948, to
the contrary notwithstanding.
Power of the
State
Government to
grant
remissions
14- (1) The State Government, on being satisfied that it is necessary so to do in the
public interest, with a view to----
(a) encourage or regulate the supply of sugarcan e to, or its purchase the
factories; or
(b) encourage the establishment of new factories; or
(c) assist factories established after the crushing season 1957-58 and
purchasing sugarcane yielding low Sugar recovery ;
may, by notification in the Gazette remit, in whole or in part, the tax
payable under this Act, in an assessment year, by every such factory falling
under clause (a) or clause (b) or clause (c).
(2) The State Government may likewise, with a vie w to regulate the supply of
sugarcane to fac tories fro m a reserved area, remit, in whole of in part, the tax
payable under this Act, in any assessment year, by every such unit as may be s ituate
beyond a radius of ten miles from the premises of any factory.
290
[The U. P. Sugarcane (Purchase Tax) Act, 1961] [Section 14A-16]
[Power of the
State Govern -
ment to grant
remissions to
units
14-A The State Government, on being satisfie d that it is necessary so to do in the
public interest, with a view to encourage or regulate the supply of sugarcane, surplus
to the requirements of factories, to, or its purchase by, units , may, by notification in
the Gazette, remit, in whole or in part, th e tax payable under this Act, in any
assessment year, by every unit whether situate within or beyond a radius of 10 miles
from the premises of any factory.]1
Power to make
rules
15- (1) The State Government may make rules for carrying out the provisions of
this Act.
(2) Without prejudice to the generality of the for egoing power, such rules may
provide for------
(a) the manner and the form in which the certificate mentioned in sub -
section (8) of section 3 may be forwarded to the Collector;
(b) collecting any information or statistics for the purposes of this Act;
(c) the form and the manner in which any return shall be prepared and
furnished;
(d) the form of app1ication for a licence, and the terms and conditions of
a licence granted under this Act and the fee, or the additional fee, to be char ged
for the grant or renewal of a licence;
(e) the manner in which the tax shall be assessed and collected [*** ]2;
[(f) the storage of sugar bags in t he factory or any other place of storage
and the removal of such bags therefrom;
(g) the manner of calculat ing the amount per bag of sugar payable
towards tax under section 3-A and of adjusting the amounts so paid towards the
tax due ;
(h) any other matter for which insufficient provision exists in section 3-A
and provision is co nsidered necessary for carrying out the purposes of that
section;]3
(i) the matters which are to be and may be prescribed.
(3) All rules made under this Act sh all, as soon as may be after they are made,
be laid before each Ho use of the State Legislature, while it is in session, for a total
period of fo urteen days extending in its one session or more th an one successi ve
sessions and shall, unless some later date is appointed, take effect from the date of
their publication in the Gazette, subject to such modifications or annulments as the
two Houses of th e Legislature may agree to make, so however, that an y such
modification or annulment shall be without prejudice to the validit y of anything
previously done thereunder.
Repeal of U.P.
ordinance No. II
of 1961
U.P. Act No. I of
1904
16- The Uttar Pradesh Sugarcane (Purchase Tax) Adhyadesh , 1961 , is hereby
repealed and the pro visions of sections 6 and 24 of the U. P. General Clauses Act,
1904, shall apply as if it were an enactment repea led and re -enacted by an Uttar
Pradesh Act.
1. Added by section 3 of U. P. Act No. VII of 1962.
2. Omitted by section 9(i) of U. P. Act No. 2 of 1972.
3. Re-lettered by section 9(ii) ibid.