| [Andhra Pradesh Act No. 6 of 2000] | [22nd April, 2000] |
An Act further to Amend the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961
Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Fifty-first. Year of the Republic of India as follows:-
STATEMENT OF OBJECTS AND REASONS
The Hon'ble Supreme Court in its Judgement dated 23-4-1999 in Civil Appeal No. 903/64 filed by V.V.S. Sugars have observed that interest can be levied and charged an delayed payments of tax only if the statute is having substantive provision in this behalf. As there is no provision in the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961, to levy interest on the delayed payment of tax, the Government have decided to collect interest on delayed payment of purchase tax by way of suitably amending section 21 of the A.P. Sugarcane (Regulation of Supply and Purchase) Act, 1961 in tune with the judgement of the Supreme Court.
2. As the Legislative Assembly was not then in session and it has been decided to give affect to the above decision, immediately, the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) (Amendment) Ordinance, 1999 (Andhra Pradesh Ordinance No. 7 of 1999) has been promulgated by the governor on the 24th December, 1999.
3. This bill seeks to replace the said Ordinance.
1. Short title and commencement.- (1) This Act may be called the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) (Amendment) Act, 2000.
(2) It shall be deemed to have come into force on the 27th December, 1959.
2. Amendment of Section 21.- In the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961, (A.P. Act XLV of 1961) for clause (a) in sub-section (3-D) of section 21, the following clause shall be substituted, namely:-
"(a) sub-sections (4) and (5) shall apply from the date of purchase of sugarcane from the growers."
3. Repeal of Ordinance No. 7 of 1999.- The Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) (Amendment) Ordinance, 1999 is hereby repealed.