Uttar Pradesh act 09 of 1961 : The UTTAR PRADESH SUGARCANE (PURCHASE TAX) ACT, 1961 (09 OF 1961)

U.P. Act VII of 1962, U.p. 1961 as amended by L UP. Act iI ve 1964, We ee No. III of 1965, U.P. Act I of 197

eee CT, THE U.P. SUGARCANE (PURCHASE TAX) ACT, 1961 o,

of 1975 1974 and U.P. No. XL of’ '1974, U.P. Act No. XXIV of of UP. me GTB No Bhar tere anid No. 13 of 1989, No. 6 of 1990]

‘Powers of

Fines and punishment. Institution of Proceedings. Special powers of Magistrate, Protection of action taken ‘under this Act, Determination of owner for the purposes of this Act. [* * *).

the Government

to remissions,

Power to make Tules,

State grant

CONTENT ° Sections

Sections 1. Short title, extent “and . 8.

commencement. 9.

2. Definitions. 10. 3. Imposition of Tax. 11. 3-A. Payment of tax before

removalof sugar factory. 2 3-AA. Rectification of mistakes. “ 3-B. Revision:

4. Grant “of - licence for 13, manufacturing gur or rab. 14, 5. Renewal of licence, . : . 6. Conditiéns: for Suspension or.” -., cancellation: of a licence. - - 15." 7, Powers » of

16° Conimissiorier, . the Sugar

Repeal of U.P. Ordinance No. “I of 1961.

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Til-IE U.P- sUGARCANE- (pfincmsn TAX) ACT. 1961 p. Act VII of 1962, up. A“ N 1 amended by U. o, [35]} facet»:V Dag fife: 13/60. :15 of 1965. up. Act 1 of 11:72 #5 61;: gaff 1972’ uIP. Act ivo. VII of1974, up. Act No. XXIV of . . . XL of 1975 No.34 of1976 and No. 13 of1989. No. 6 Qf1990] CONTENT . Sections seCllI‘TnsShoi—t title. extent and . 8. Fines and punishment, commencement. 9. Institution 0f Proceedings. 2. Definitions. 10, Special powers of Magistrate, 3- ImpOSition OfTaX- 11. Protection of action taken 3-A. Payment of tax before under thisAct. removal‘pf sugar factory. 3'-AA. Rectificet‘tion of mistakes. 3-B. Revision. ' . » 12. Determination of owner for the purposes of this Act. . 13 [ttAIr] 4. Grant of- licence for. ' V ' manufactufing'gur or'rab. ‘ -14. =POWers of the State 5. Renewéiofliéence. > ' _ ' ' Government to grant _ 6. Conditi‘én‘s’ior suspension or. ' y remissions. * 7 gance1{ationf0fa licence. ' * . 15. ' Power to make rules. . ow = - . “S 0 the Sugar -16.- Repeal of UP. Ordinance No. ‘ Commissioner. - II of 1961 Scanned with CamScanner

to regulate the manufacture of Gur on pufacturing Units and

eres s lee (Purchase Tax) Ordi

romulgated PY Thor, under Article 213-of the Constion jndia 1 whereas it is necessary and expedi oe puoel by an Act of the Legislature: ent that the said Ordinance be

it is hereby enacted in the Twelth Year of the Republic of Indi: ia as follows *

short title, extent and commence é dthe U: P. Sugarcane (Purchase Tax) act 196l er eS (2) It extends to the whole of Uttar Pradesh.

Comments

‘he Act received the assent of the President on March 18, 1 1 ; 4 , 1961 and

i English translation of the Act was published i ; ihe ; 3 ; ‘ub in U.P. Gazette, Extra,

9. Definition.—In this Act, unless i i i

the subject or context, the words and ee eee ES

(a) “assessment year” means the period beginning on the first day

of October in any year and ending on the thirtieth day of

_ September in the year next following; :

(b) “owner of a factory” or “owner of a Unit” means the perso n who

or the authority which owns or has the ultimate control over

the affairs of the factory, or the unit, as the case may be, and

shall, where the’ said affairs are entrust ed to a Manager,

Managing Director, or a Managing Agent, include such

Manager, Managing Director or Managin g Agent;

\(c) ‘unit’ or ‘gur, rab or Khandsari sugar manufacturing unit’

means a unit engaged or ordinaril y engaged in the manufacture

or production of gur, rab or Khandsari sugar and which

‘is

capable of handling sugarcane j uice produced with the aid of a

crusher driven by any mechanical power]; .

(a) 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) ae

ae ie

3. _—(1) There shall be evied, ‘and collec

te

Such er rolaering =a bed a tax on.the purchase of sugarcane

by

the owner of—

"I(a) a f t exceeding ten pet cent of the per

uch rate not &

adit orice of s ugarcane, as the

State Government may notify

in this behalf, and]

call

Subs. byU 972 (w.ef. 30-12-1971). ; -S/Chi-4-1-1989 * Subs, SAU, acu re (w.e.f. 15-4-1989) vide

Noth. No.-I77454

1618-75 dt. 15-4:1989. e Scanned with CamScanner

(om {India : A11 lace _ rep it 15 hereby enacted 1n the Twelth Year of the Republic of indi a as follows : 1. short title, extent and commencement—(1) This Act may be called me :1 whereas it is necessary and e d by an Act of the Legislature; xpedient that the said Ordinance be U .P. Sugarcane (Purchase Tax) Act. 1961 (2) It extends to the whole of Uttar Pradesh, Comments The Act received the. assent of the President on March 18 1961 and i e English translation of the Act was bi' h ' ' taged March 18. 1961, . p-‘J ‘5 ed ‘“ U‘P- Gazette- Extra 2, Definition—In this Act. unless there is an thi ‘ the subject or context, the words and expressions— y ng repugnant in (a) "assessment year" means the period beginning on the first day (b) 1(C) (d) of October in any year and ending on the thirtieth day of September in the year next following; ‘ “owner of a factory“ or “owner of a Unit" means the person who or the authority which owns or has the ultimate control over the affairs of the factory. or the unit. as the case may be, and shall. where the said affairs are entrusted to a Manager. Managing Director, or a Managing Agent, include such‘ Manager. Managing Director or Managing Agent; ‘ . ’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 handling sugarcane juice produced with the aid of a Crusher driven by any mechanical power]; ‘ Words and expressions used in this Act but not herein defined shall have the meanings assigned to them 1n the U.P. Sugarcane [Regulation of Supply and Purchase) Act. 1953. 1 be levied. and collected in 3' Im o i 1' Tax.—— 1) There she] Such mange: £05131; be presciibed a tax on.the purChase of sugarcane by “180w“ er of_ en per cent of the per 2[(a) e not exceeding t the State Government may notify a factory at such rat. quintal price of sugarcane. as in this behalf. and] v ‘ l 89- 2-1971). 8 No”. M l774_5/chi_4_;.19 ' SLibs ' ‘ ' _ 2. - by U.P. Act 11 or 1972 (w.e.f. so 1 Subs by 11.12. Act 13 of 1989, iw.e.f. 15-4-1989) uid 161875 di. 1541989. ; 1 Scanned wiih CamScanner

sovnuanse r oan NDUS

TRNSTY uP.

and fifty pat: Is,

rate of ONC rupee an patse

per

ts at Me tate e rupes ment May notify tn tye Pek

unit, the tax shall be pays tal

ayable «i at the option of Of Owings the © wth fe

a

reane in the a

se

apposided that a

thane actually PU

of sugary of st UgATe

qe) 200

a ofa irehiascd OF.

sudtantit tne assumed,

1n accords

the quan fon (I-a) t o have been purch

ased bythe

1c State Governm ent may prescr

ibe the

cateane which shall i ps assumed for th

e purposes of th Mant,

sn (to ave Dee n assnased by the

owners of di ePr Ovso ey

seclihaving regard to the haseting-eapa

city of the units a Sub.

felevant factors:

Sang a

{1-b) The option refer red to 1 the provis

o to sub-secti er

exercised by the owne r ofa unit by such

date and in such ae () shat 4,

late to the whol ma

je of an assessmen t ye, maybe

* Ane prescribed and shall r e)

jon once exercised shall be irrevocable for t

hat year],

{2} Me tax levied under sub-secti on (1) shall be payable by able by the oy Wner

octte tetory or the owner of the mit, as the : ci

tid on such date, at such place and in Seek indtntnen iss etal IS as may y be

bed. {3) Any tax payable under this Act, f ifn

for payment thereof, shall carry Interest ‘not pald by th date brése

from such date tll the date of payment. rate of “twelve per ce

WEcienation.4 .

ent]

seco nie notwitnstancl falling aug Under ie Bub

ese or demand of that ao order oF dbtles et deere

oe epeation of such interest

is passed or Feaae ament

(4) Where any tax sed Bp any

af] Mies ay fox payable under this Actor interest beyond the date pre: is unpaid for

a period jercon. Or bath,

Be eee ce cen (oe payment: th exceeding fifteen

days

the same shall. im addition to the ereof, the pers naa

on, be also lable to pay. by way of of arreard of tok arid Ine

ee een . not exceeding ten per centu: rates as may be

im of the total prescribed, sum

payable, calc . F .

calculated at such

(5) [Any this Act OF by eae aeer

ioved by witht Ny an

ordi yy an order of

itd ened ps eco n

unit, a fact ory, to h

im of -se ction (4) may,

rank orn Sugar Cona n Cane Conntatsaian

es ary Prete a. appeal

fank of Mssstant Sugar islone r oF to such aug and in the

case of a

n in the Gazette i ssioner], as the S o

fficer, not below the

Magpintinthc tee ee

quantity on

we 7-1 1990) 0-1989), an we7-10-1960,

AetVot

Act I of 197), Aet Let igri aresammendh land Iment has ‘Act No. Vor ion onal deemed aoe

wef, 1-8-1970. ave been inserted.

Sune UP. Aet Xo, 1 SUP. Actor om P N R e E N

Vand t shalll be dc teem ied always to have been substituted.

pitt UP, SUGARCANE (PURCHASE TAX) ACT, 1 1961 as

Mexcept In the case of tax recs texcent -overabl 79, apes 1 stall be entertained unless Ms noon

yment of the amount admitted by ie appelunh jpellant ded that

Pr fon 3-Al tory Pro

form him). ed further

that

ommissioner. ar the suse” appellate authority,

and

ther PFE pose of the same © either thority).

ne appe'

in th a Se a ee nal owner of a unit, nding before him t

may also withdraw an\ al any such himself or transfer it to alg ne

ap? Wate authorit

ge y may. after giv

ont 5a} y of being heard. pass fact in appeal Se Hareeer re

ophtttend a © ng Mich order t o the appellant, the assessing autho

rity

and such othe r anthony

as my be pr escribed].

cf ghout prejudice to the rig ht to effect recovery of the tax

payabl

itact by any other metho d, the tax, interest or Hea

se sae

+ tipe, may De Ys tiged by adjustment out of any sum paya

ble by Oe

fynent to the person b y “whom the tax, interest

or penalty (s

cate Gover payable.

(7) The State Gov

nt officers and aut horities for

ernment may appol

assessment and colle ction of tax payable und

er this Act

wor authority empower ed to collect the tax ma

y forward unit, as the c

ase r

‘Bf the district where the factory BT the

is signature specifying the

nd on Wecgituated, a cer

tificate under hi

rrears of tax and interest, if any, due

from any person, a

such certifi cate the Col

lector shall p roceed, to r

ecover the

cha from such perso n as if it were ‘arre

ar of land revenue.

imposed by way of pe nalty ‘under [sub-sect

ion (4)}* may

cane recovered in the manret provide

d in sub-section (6).

5{"(10) At the be

ginning of

appropriation has been ma

de

withdraw fro m and out of

the Consolidat ed Fund of the

State ap amo unt

| | Biwatent to

fifty per cent he Porproceeds of the tax levied under

Clause

| cay sub-section (1) recovery Soy

it during the preceding financial year

| {

of mount spect!

(9) Any su financial year, after due

tate Government shall

a

unt so withdrawn to the credit of

the four separate

and place th e amo’

jow in the follow ing proportions,

namely

(a) thirty- sb per cent

to the Utta r Pradesh

Sugarcane Research an

d

Development Fu nd:

(b) twenty-f our pet c

ent to the Uttar Pradesh

‘Sugar Fa ctories

‘Modernisation and Establishmen

t Fund:

iesh Loan Assis t:

funds named bel

Rehabilitation .

(c) thirty per cent

to the ‘Utta r Prad

ayment of Suga rcane Price F

und: amount to be

placed at the credit of this

y amount ‘bey ond that

Provided that th e agsregate

fund shall not exceed rupee

s fifteen crore s and any

“Added by U.P. Act 11 of 1972

‘Added by U.P. Ac t Iof 1972,

‘added by U.P. Act V of 1964.

‘Subs. by U.P. Act of 1964. ‘Subs. by U.P. Ordina

nce No: 20 of 1

995 dated 21st: April , 1998-

w e e r

—

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ance for

cmsucltn mnusmcs m U_,._ n rupee find “fly patsn he, c Gatennncut may nollfy tnqt'hll'ttat m se ara untt, the tax shah be p“ a belt PM rchnsed or. at the npttnn uriah c Q" y of sugrerrm: assumed. tn “Woman “the,“ un at to have bcrn purchased by mmfc “4““ ii“ - \t u c,” . murmu- "Le Govern ment may presertbc the n be assumed fur um purposes ofkhc ”Quanta, t d by the awners of dttrercnt 3:“: lo at" as“ n urchin: d tn the crushtng capacny of the units 1 as“; t nd (“her retetant (actors, I l ‘ u I t-nnhr npuan r: men a n 1: prev so tn sub-sec ucrldxd by the mar atn untt by such date and tn suehurgz (I) shat. be bed and shatt relate to the what: at an assesSmc “ “5 "layh mutantscd shalt be trmncahte her that yam m Rat. Th; m the tax tsvtrd under suhrsccflan m shah be payable b anhe hetary or the ewner o{ the untt. rts the cast.- lnay be y "u 0the plldmt such date. at such ptaee and tn such tnstatrne t' an“ 5“all t; pmcdbrd. " 5 as may be 131 Any tax payable under thts Act tr not ' . pntd r, ehatt carry tnterest at the ratzyn‘rhfi‘ia‘lc Preset-rhea ° VG Per cantl tar payment thereo than such date II" the date ot payment. 5[sauna-trio" —tnterest ratttn . g due under tht . {Izmve‘tirltgieahugllthsldand'tng that ha nrder or 53.2: share?" Sl'man h" P175 la." a SUE’I Interest ls ssess e passed or tssued b m‘ y any .mr snanx mn- a! a s the Stat \ .c trhtrlt sha section m. [0 hm untts having rtgar sttgm anthantyt. tmvtrere anytnx payatatc under thtsmt. or Interest thereon a b l . r all. as the case may be re mum: m . maths unpald (or a pertod e 3:: we shattftgfflgsg {argaymrnt therenr. thgiaceerzitnnglgger: day: m". be ”I“ "m 1: amount of arrears r E ° W mm m W E e to pay. by way or penal . a tax and Interest Infamy be “5:33;: at the total sum payag'eneartlcrttt?actlcr15l‘art‘1' "at: I151 ’fltny ‘ ' I ‘ ( m [h pcrsan a ., m a, hy an "Mcfinfigfig :gntzrlder or assessment made under zy under sub-sectton [4) may. |um, tn the 5 ant mull)?“ Commtsstan turn 5 W '1' to such by mum,“ In mfgnggmmstoncn, as QT; omcer, not below the a. appntnt tn thts hehafi'? Government may. 5““ mu: an; - .ktsotttmyw ammwlmhfi “was” ”unfunny ' ”anneal. . ttaltsn' .Aettattsa.‘""=manmeath a mrhntdmddérgzwfiwet ll-EHWD, Eve :1 lnstrled. Me a, t at ' I” "RM "at my" Indtt shah he L, ' ”“4 ”ways to have been subwtutzdr z. a c, 5. A 7. a. m: an sumnnmz (MGIASE nxt An m. ' m l next-apt tn the case uf tax r new r m, appcnt shatt he entertatnad unt‘ersflctsnaraettfnmm t 0[ payment at lht: nmnunt artmttten tay the 3:33 tn the use at an arms-at by the nwner o! a untt. may transrer any appeat pcndlnA bcim'c httn lo may atso wttharaw any such appeat htmsetr or transrer tt ta any ether 5. )l tha ry m htmt. turther that ommtsstoner. ettatc authortty. and , sag“ T”, 1:13;; f‘ifiapese at the same nti f] m a“unorttyl. “infirm The appul\a\= authortty may. attcr gh'lng reasonabte mm“), or hem; heard. pass such udu tn appcat as tt thtntts ttt and up?“ Send a cuyy at such order to the appettant. the assasstnp. authurtty Sh,“ “Ch Omar authartty as may in: preserthedt, and is) wmwm pygjudlcc to the rtght tn crrect recnvcry at the tax payahte ( .5 Am by any nLhcr mclhnd. the tax. tntercst nr nenatty. as the under fly m may be reattsed by adjustment nut at any sum payahte hy um I“ by whom the tax. tnturest nr pcnatty ts :55: government to the persnn mt umncrs and mllhoflllta (or Payable. [ k 7) The State Governmen mny appn [ es at assessment and enhecttnn at In payahte unttcr thts Rd. W the (Ax may tnnyam Us {$23M nmcer or authortty Empowflgd t“ mnm Hecmr of th: dtsmct w 1c factory or the mm. as the case cttytng the y a (10 here tt “ ts sttuated. a certtncate under hts stgnnture Sgt: unt'nt arrears at tax and tntetest. tt any. the [mm any person. and on "1° at such certtitcatc the Cattectnr shah praceert ta rcenyer \hc specmed h as it tt were an armar nt tand revenue. tm used by way at neaatty urgcr lsuhTscflion tltttl may 'dcd “1 5“ ‘SREMDn r also be recovered tn the manner prom I a -- o nnanctat ear. atter due } l (10] Al the mgmnmg ate government shalt ‘ app the State in amount ' ed under etause \ metal year to the nndtl n opurttons. namety— maesh Sugarcane Rcse esh sugar Facturtes em. Fund: ancc [or atent to tt (a! at subvsectltm and trace the nmnun so P amed betuw tn the tnttewtng pr cent to the Uttar 1 (a) thtrty-stx per 1 Devetupment Fund; ‘ (b) twenty cent tn the mt ‘ Rehahtht oderntsaunn and er cent to t: UttFar grad ( Su arcane Pnce un : a gggrzgple amount tn be ptaccd at the pees “Roan crates and any amoun euuty arch and ar Pratt Estabttshm csh Loan Asstst (c) thtrty p a 5‘“ credtt or thts Provhted that the a [hymn that turn shah nut exceed ru Mdedby uy It at ten Mdpdhy u N1! tt onsn. Anmby UP. ActV 0(1964. Subs. hyu. mot 1m Suns. by u. .Ordtnance Na. 10 at 1 # 995 mart Ilu Apr“. 1995 VPFFr Scanned with CamSCanner

"I3-A. Payment of i tax before w No ner of factory shal TemnOve, 0 fa berate te factory on or after tl sale, or for mai factory, unt neeture of any other eo

guGAR INDUSTRIES IN U.P, raw RELATING TO. sand “ Ba,

Be 1d to the funds mentioned in 1 instead be redler forty per cent ri © Atse t available shall rion of sixty P' Pectiye,

and (pin the eae to the Kalyan Nidhi. y; {a ten per © peginning of each financial year, afte, ryaora) At the Dee se by Law, the State Govern,

ig ment te

appropriation been, me Consolidated Fun d of the State ayy, Sh

withdraw from ‘ceeds of the tax levied under Cjay@9u

ulvalent 10 ane na et hat the rate of tax exceeds fitt, ase (hp sub-section (1), (recovered by it during the Preceding finanojay © Pet

guint of Sue ato te Fund mentioned In Clause fq tion (10): andl] an ‘The Credit of the proceeds referred to Sin sub-section ( 10) a

(10-A) to the “Ithree separate funds] referred t o in ®[sub-section (10)} ae

(10-8 sependiture charged on the Consolidated Funid of t he State, “Pall

‘°(12) The maintenance and the operation of the said four all be Nae in a Committee, to be called the Ut

tar Pradesh Sane

Special Funds Committee, consisting of the following person s, namely

{a} the Secretary to the State Government in the Sugar Indus, Department, who shall be the Chairman and Convenor of the

Committee; e

(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;

“7T(13) The Committee referred to in sub-section (12) shal corporate and shalll have the power to,— 22) ehalt'be ahaa (@ invest moneys belonging to the funds in such ai deems fit and to spend them on the obj Heated 1 aa ts i respective names of the funds; and ee a ae (i) transfer moneys from one fi 2 und to another with the conditio that such fund shall be repl erring the lenished by moneys from the fund it was transferred ton sine

‘moval of sugar from factory. Cause to be removed any sugar

a he first day of October, 1941, 0 as the said date, either for consumption, or for

as patd towards the ‘commodity in or outside the

hs. by levied under Section 3 a sum’ Ins by UP. et 28a 97, bun teaver art IRS by UP. Actor Pe byUR- setts 26a ore sae ete be ire Serour No. 20 of

|

omen 1985 dateq 21:

is n re SASBY UP det Ne Taro 8 Section 3,

_ 2 f, 1971),

yr

i

xi ‘U.P, SUGARCANE (PURCHASE: TAX) ACT, 1961 Br 53 . cified under sub-section (2), sub-section (3) or sub-section (4), as the 3 bet case vided that such i('sugar or ethanol (directly produced from the

fe juice or Betleats molasses)"| may be '¢

deposited without sagaSOP Gr any auch sum in a godown or other place of Rorage approved

jmengssessing authority and where it is so deposited it not be nc d therefrom until the sum as aforesaid has ‘been paid :

remo"ivided further that nothing in this sub-section shall be construed liability of such '[“sugar or ethanol (directly produced from

to affect ene AAD or Br Heavy malasseay| to sale at the ipovance of any the i , ge of its rights as pawnee in respect of any advance made

Kin omer of the HStoN on the security of (Pecgar or ethanol (directly to the OWES the sugarcane juice or B-Heavy molasses)"] produced or to roeroauced in the factory.

cating “ihe tactory curing the last prece ding crushing season in which

er production. shines .

the factory was unctt Me factory was under pro duction during only a pat

f Explanation Nous crusting seas, ‘shail be sufficient to take into

of ani jderation that part of

the crushing season du ring which the factory

ae ‘oduction. :

a net Pthe factory had not commenced production before the

splanation Hr hich the provisional assessment is rade, ep ,

crue authority may specily the T egel PT Poa

SUBAT OF Pry taolasses)"] on the basis of comparable ccaraion

jee ot Bony. in the same region or o

f any oe. mao aa i

(3), Att f crushing season ¢ y

smntelechy ater eRe closure of th e incor fr the rushing ea a

ately after tae ih workout and specily a revised rave of For

assessing ate Br per 60 ers af eth anol (NEERY RIO gccount the

; B Het deed for the factory and the SuERr OF 6)

: arcane puree aga reanc juice of BCG Tal he

re

(directly produced {r0m, ring the current crushing SSAs0r aid

or the

produced in the or increased on such Tevision. 5 e rate i

aoe rate Ss the case may be, shall Be SPrec, the sugarcane |

the said’sugar or ethanol (directl y Pity 0

BeHeavy molasses), and the amou r

BHeavy taining bag of sugar or eth an

Be es nn i fe ee 1 Subsection (Ui agar on eal (exer roduse® ome chad in UP. occurring sugar of st i

Gs Be eat ate ae August, 2008. cur

s ‘the words ("per

Gazette a tI ‘be

. :

» Sie eos tone eg tne

jn UP. Gazette Extra

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snuesr Mwqu‘T'NG m suGM'l mm: N we r s a. s the funds manna 4 a ho credited io med 1“ unison SEEK inSkaan “my Pg: com and (arty per cent rugzrs. (a) and In“: ‘ m". m iheKaIynn NIdhL “Ely; Id!“ 1 ”w beginning of each nnanciai YCar. ”(ill-m, has been made by Law, the State Gem-“mE L‘r d“ W pm 4 ml who Cunsafldated Fund or Ch: State an“; sh“: umhdmw from :11 as am: tax iowod m a o-iuiioiiheprocoe Underc nun "ugfgflifiifm the mom Lhal the rats or tax exceeds any”5e In: 3 “gm“ rmend by .i dunng lhe preceding finan‘éfa‘f‘ in, I ’5 3.5%; n io 0w rrcdfl ni’flle Fund rnenuonod in clause (a) Dr “I. sun. semen um: and} 1"]!1111: Credii th: proceeds releneri to “(in sub-section (10 UO-AI in me :Ifhrec scpmlc funds] refemd to in 5(5ub-secu and bean expenditure charged on the consaiideied Fund oflhg 52;: 9‘10” shall iii-[12y The rnainienanoe and the operation of the said (0' shall be vesiod in a Committee. to be called the Uttar Prad "' Funds Special Funds Cornrniiree. cansisiing or {he follawing ”mans :5: finger ‘ ‘7‘ vs [a] die Sorrezary m the Shite Government in the s neparmiem, who shall be me Ch ' "g“ "“1“: Cummings: mm“ and Cunve'm’ 0f 1:: (b) the Cane Commissioner. Ultar Pradesh: (cl (h: Seoroiary in ihe Stale on Deparlmtnl ur his no vcmmem m the nu“ Stmtam mines nut beiow 1h: rank or do]: "ms; 'nie Cnmmmee rer errou tn mrpumke and sham nnve ihe power min 5 r [u inves mu ys b nn n to he I nds In such manner “5% Ii] 1 nc L' gi g ‘ h . respenisxe names of the funds, and leI transfer mun eys from a . that mm {mm ska" 2: {and to another with the condiud i moneys iroru ihe fund I! wns $5133:ch :31. ml‘ansremng a? ubrsccuon (12) shall} be a bcd‘y oval or suzu from flcffl‘l'yi-L or or menura‘“ “5 "i: said date (aciuryr nun he hasifiifi‘rflofl 31"“ c C E cflher ror consumption. or {or Mofmmodity in or outside the evred under Section 3 a sum- s "disarm" , ; human. - our - Wu}: 0, Mo 2051'! On some N 995 dated m 56¢qu Mk ‘gfimafiagfidxledgxlqwl 1995. byquND "Yum". d B And! 1995. ,n oi 1972 MM. arfTE’EM and nzw Semen 34 nu - n. 7 up SUGARCANE LFUREHASEIAKMG, moi 53.9.] m ‘fied under sub-sectinn i2). suh-kcliun (3) a, , br s bsgflydgé :n-ial such ”sugar or ethan i d “ “a“ W “'3“ . . u ‘ sugmune iuice °§i 5- 3.3V! muhsusi'i he??? ‘Kfi‘fifgo‘m men! or any suc sum in a godown nr athtr piano ni slow 3 ed y assess-mg authm—ity on where ‘i ' - “mafia (hadrom umii the sum as aior‘ufiids‘lhaatlstgirgai‘é F m b! “MM (3113;? thfal huh-rig in this subsection shun he mn-Lmed la enact the has my a Bs‘i‘fh [ sumo: {Gianni [directly produced 1mm u-ie suwmeiuief or; _- eBVy mo ass] 1 m :31: at (he immune nl my bank in cxercls: o l rights as pownee in res so: oi any advnncs made m m, owner or the factury myth: sbcun‘?’ oI '[Esvgar or :u-umo} (dimfiy {Muted from the sugoroone iuioe or E4 eavy molasscafl produced one g: mduced in Lh: factory- wihnriiy shall work out and showy pie mnsmnni roie o mad: 2 per bag or sugar or per sixw litres Methanol (dimclly produeod mm cone Juice or B~Heavy mohssesm under suosecnon (\l w qusnuty oi sugarcane purchased ior me roomy m me sugar ueod In due faCmry during the last preceding crushing season in whlch (may was under producnon, ianah‘on L—efl the Canary was under produouun during only - pm ch previous crushing season, it shall be sufl'mem lo lake mm '0!) am oi the cm ‘ season during which me incinry under production. Iamztl'on ll—Jf the {armory had no! oommeneoo production mm m seam (or whioh [m rovisianal assessmem 15 m , n my provis'onei mu: oi ymem arper hog oi ethanol direcuy odu [mm m¢_ ougnmm: on me hgsis or mgpamble dam mung m mher in «he same nginn or oimy other remnant new. i cmshin season or as che ease ‘ M me mi 0 g cmryAronhe gushing season ' ’ 1 aflet the closure of Lhe in 33:33th “mm 1“"u3$§i‘¥ofi§55‘y“:m'§éiéif mm s or r hers o e _ . 2:23;“: he: ”Pom mm, by or.“ m “scrim quanfily of sum yurchnsed {or the {sage and the sugar or e (dimcuy produced iron-i the sugarcane 1:)“. Pmduoed in me [acuity on g Lhc currcm the rate is reduced or mere shortfall, as the use the said surge: or eihnn B-Hcavy mains-es) such remaining m. be, yum I. siih-sendon uh 'in th: accumng me wmdl 'suvlr 0’, or B~Helvy muml‘tlr Fwd?! Scanned with CamSCanner

Ss;

parent on oF the ee as the case may be that i

sea n¢ sonable opportunity uct

a

28 Je juice OF

such susar Sand or pay the 15 Siig mek la chal of $ the orane Juice other reason 1

auth¢ inst SU rity: "st

Heavy molasses)) i 6) a

purchase Sub-sections (2)

(2) Sail be deemed

molasses) so removed or unaccounted fc i molased ao remo for, be also liable to tay ol penalty a farther sub not exceeding one hundred (¢) the provisions of this section shall be

ethanol, rer

“h part aye direct ror ethanol

relation to f sugarcane on

OSUGAK INDUSTRIES IN U.P. LAWRELATING

xed be refixed accordin,

Heavy, molassea then the owner sh;

‘as the case may be.

to the assessing aut hority that

said [SU ( directly produced (Par

t op

¢ Sa envy molasses)) h as been removed, r

j. i

longer available, and the payment

towards 4°? any

jong aval an has not been made, the a d@% dig

ler (hort fall to be recove red by spreading Yc°si

ng

Ms weetly produced from th e sugarcane fing Ton

tock at that Me, cotion 3 a

e

e tax levied under S ection 3, i

ser after the said date,— ID respect

op

and (3) of Section 3, shall not app ly and the i:

due on the date of purchase of ue pul sugarcane or (2

IS, vt

and N be enifin

hae balance, rtiteg

ghost commencement of this section, whichever is

2{¢(b) sub-section anu Shere the assessing authority is satisfied that the 0 factory has ethanol (directly produced from the s ren in

failed to account fully for the sugar produced o produced from the sugarcane ules = ‘Seay none Fen or depot by him under the frst proviso to cub liable to pay in additi (i ie pea able pay ths fom shall in addition to the or ethanol (dit

(4) of that section shall apply with the modificatic: lon removed any uae ot

contravention of the provi eyiaice oF B-lleary provision of this section ad 1S:

removed or caused to

ig eae *,

( in respect of the reeunt irom the sugarcane juice or B-Hea

pay by. Percent

in addition to and‘not in

irectly producec

aforesaid) and sub-sections (6), (7), (8) and

derogation of the provisions of section (4) (modifie f sub-section (mc as (4) (modified however, that a certificate und

i # section, 30, however, that a cen under sub-section (8) of that Teoorded, be issued, unless theo that sub-sectio

" Cl. (exists; (d) the provisions of Section 7 sI rd hall apply wi i an the Sugar Ci pply with the substitution of teferences

assessing copelate

Reetificat! rit

He may ont mistakes. —Any

order whict the face ey the

and adequate rea: 5 uel reasons to be

mi Of opinion that any circumstarie fekeired oy a

‘ommissioner by reference to’ tht

* assessing authority or Seo ee, or on application of the ight to be le within one year from the

be corrected, rectify/any mistake Proceedings of the’ assessment

rectification sat being Racation stiaur

is sou Tecord of ¢

he be made with ivi

7 beset ard fo the parties concerned.) ee or the word

uF it Reduced rom the SEA Wherever occur th August, aes 2008, publighereaRe juice or turing, the words “sugar or ethanol

SubsectSt, 2008, ished in Uns, oF B-He ‘ituted- Batra Par] ola () su MUP, Gazete Batra Bartle Sect fea) ated

Added byt pee Ra) dateg oY UP. Act N be ‘Act 2 0. "No. V of toga August, 2008, °f 2008 Published in U.P, Gazette

quantity of ‘sugar *

'

in th

U.P. SUGARCANE (PURCHASE TAX) ACT, 1961 29

_p, Revision.—The Cane Commissioner, in th 1g-Bengar Commissioner ox any other ofcer, Bat elas ee |, authorised by the Su isi _ormeeal pa, guthrie ye See Cone sity oF Propriety ‘of any order passed by an assessing authority

his Act, ¢ fi for and examine either on his own motion or on the*

yon of the assessee Or the State Government, to be made within

io, of the date of the order, the record of any proceedings of nonlin and pass such orders as he may think fit

ess that no such application shall be entertained at the instance

Ccnich has a right of appeal but does not avail of it: ued further that no enhancement shall

be made under this nless the assessee has been afforded

a reasonable opportunity of

td against the enhancement]. f licence for manufacturing gur or gare

“No unit

the ot Sul penal, in

action ing heal being UiGrant ©

hon a unit comprising vertical crushe r (Urdhwa ‘Kolhu) or vertical

crusher (Urdhwa akti Chalit Kolhu) for manufactu

re or

r or rab by crushing sugarcane or a unit which has

ence under the Uttar Pradesh Khandsari Sugar

turers Licensing Order, 1967, shall without obtaining a licence

other t wer

Production of prrained @ Manufacturer Commissioner, carty

on or undertake, any process

from "ted with the manufacture or ‘production of gur or ral

connects od that a licence granted or renewed under the ‘U.P. Sugarcane

Provided {O86 * or purported to have been, granted. or FaeH

Ges haer, shall be deemed to be a licence ted, or renewed,

as the

reundet, Tider this Act, for the period for which it was granted oF

case AY, Sr this Act had been in force during the CHoresaid period

and

on alt material dated.

a) sub-section

on for grant or renewal of a licence under sub- secton “ licati “

(a) {12} Me thade to the Sugar Commissioner by such date,

(1) srcompanied by ‘such proof of payment of such fee,

fee, if “any as may Be prescribe a) ch

6{(3) An application for grant ew

of bl he "Sugar Commissioner expeditiously

excest where an application has not been made

in the prescribed ies ‘g or s income

i roof of payment of

accompanied br Commissioner is of Pini expedient so to do in public

interest with a view—_

{@) in the case of an application for grant ofalicence—

(a) to regulating the manufacture of guror rab by unites Or

(b) to avoiding ‘uneconomic concentration of ‘units

in any or =a) ot

(c) to ensuring, am reserved areas, adequate

SUPP! ie

sugarcane to a factory; : 3

(i) in the cae ofan applica for renewal

of a licence, to regulating

Pr oe man tl oe rap ba cations

for grant or renewal

‘ovided that while disposing of ant or reriew

of licence, the Sugar Somme sioner may also ‘ae

into consideration-—

1, Added by U.P, Act No. V of 1964,

2, Subs. ‘Act II of 1972. of

3. “ction (1) Subs. by Act No. 5 of 2

Section (Ka) dated 17th March, 20

. Proviso deleted by U.P. Act 5 of 19 5 Subs, by U.P. Act 5 of 1964. . Subs. by U.P. Act 5 of 19

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suchx' mum-mun LLP. :1!”me [5,3~ 1” _ v, molasses) be mixed accordin 44 i in stack ihcn (he gwner “guns i, hi: on is: the case may be, “filing“ 3. s r: (o the assessing author-i3, that d gar or ethnnal directly pm used r! pm . vy molasses” hfls en ran-mm, or i rorMh-it er available! and the pawl-nan: 'W’arda' to, in! - 5‘ such pm un er lhis section has not burn made, the agax a“: '0‘" i, m "direct ilicshori {all m b: Mai/cred by 5pm din signing i-r ror eihsriul idirectly produced from the sum: Juig It We, fluvy molasses” in sioek oi niai ume. . cc 0, a. 5 iii relaiion in (he lax levred under Section 3, in mlisse o! sugarcane on or after the said dalm— . “Space of nsecosiis 2] and (3. oi SecLion 3, shall nor ”gall he deede due on the date of purchase Drag?” and the ‘ dateofmmmcnccmcnl o! this section. whichever is W“? or the Irllusuii-seeiinn (4) ol this: section aha}! apply with the mro‘jir that where the assessing authority is satisfied that the 0 ha ' him “iiihizzziizziimdii‘” ”9 "mud any 3’3" °f mm c - - ar mahsscss in col'llravenlian ofthe proWSi’aiz'ge °.’ E~ caor lsilcd lo accouni iully {or inc sugar produced or eel-rich“ gr gm Emilee; {1mm inedcugarcane Juice or B-Heavy mars?“ di’ ii, hiymrai'é’iii'i‘ie Z’pEVifi’é'Es‘iifinfii’S‘ grew in Shim 9* giggle “Inger sub-acciion KSi) in respect of 153103 co Ehc mWin mksfl sffl‘:;fiél;§droduce {mm the sugarcaneqjuri’ge"? Er: W ‘ or nnaacounted {o be - T - ‘ Way ofpenal r (i also liab _ in] 31mm wish???" sub not exceeding one hundlrié°p§Wb¥ ° Pml'isiaris or iliis - . '5‘3ii Emmi-in or ihe pmsifi'cslifrflsfi‘r‘ibgm asidition i0 and 21th iamiiid’iiii‘ii :“gfgfiflm «it in, i3; $33321, {mama , shill no: me r “1‘ umier suh-sccii “ ”WWW .. arenetipn °“(3)D!Lhat ' mizii‘silshzdrlih’: ne‘irig‘: :‘53?:"- m w ‘ CL {b} as}: o opinion that any circumatgzl'ltgc fined '33:“ . ' ’15“ Apply with th ' ’f-fiesfilrcmflhmy‘ “gar Commissioner wefisgfigéeudtgpr clip: ale author} :2" “l-m“m—Afly am ' I > , 53mg euthan' 6|" . “Imam“. m blgmflon 01: on application 0 the be made Within one year Imm‘thz , c mutated - s the case mam"? °’ "1e Proccedi'n'ganucr _ such ,. _ c-ascessme-rii; Mnunixy cibeifg'fifim‘m" Shall be i , . ”’dlu the pan-"'30“: wné’lflut giving nccme .1 I" '11qu . r occurring a. ~ "we or M. v Ellurdl‘suglrmzlhlflnl In I112. my moi. - - queue pm pflflfigjcfimbmnd by t unsucARCANEli’uxmAsnm ACT 1%! m “vision. The Cane Conirnics'o ' a, “gimme, ii a, me; 276;". mama t w‘hnmmmsi‘gner].fiulhnnafid by use Sugar Cammiasi ° Wham in cpase ? a unit, may, in Urdu u: saiisiy himeclr :35); 9132,33 pggmsyagd :ny “{Q‘iilfii‘iii'gibii an assessing authority in“ ii iii: mono or m can cliimiiiiwi’rh‘i: Mi“; pmanlhs of the date of the order. the record or any pmcezd'ings oi em and pass such orders as he may think in; ed that no such applicaiion shall he enienni ' mm which has a right or appeal our does nor ava'i‘lggilii‘: m: m . d { nrier that no =nhancemcnr shall be made under mi less the assessee has been aiiorded a reasonable opportunity :i - un V anrion ard Byline: ihe enhancementli being he 4i 0 _ _ ‘ athzr than a unit campus,“ szlfizction of gur or mb by crushirl t (hereunder, Shall be deemed (a be a licence: is use may nine of licence (a! muiuhctudng r or rah.—3[ H ”No \lnil veriicnl crusher Urdhwa Knlhu‘ ur veriical Crusher (Urdhwa s akti Chalit Kol u) for manufacturc nr licence under the tear Prsdesh Khandsari Sugar e . . " carers Licensing order, l951, shall without noiairiirig . licence sugar Commissioner, carry on or undertake any process d with (he manufacture or production oi gut or «1 ed that a licence granied or renewed under the up, Sugarune \956, 0r purported in have been anted or anew or (chewed. as Lh be under this Act, (or ihe pcr'md ur w h ii was grained or newcd as i1 “13: Act had been in force during the aforesaid period and on all material dated ‘ . sham application (or grant or renewal oi a licence under subseclinn [i] s ch and accompanied by such prooi of payment oi such iec, be made to the Sugar Commissianer by such date, an (ac, i{"nny as may be prescribe oi’by °[[31LAn application {or grant or renewal or a licence shall be disposed c Sugar Commissioner ifiuusiy ancl a excepi where on application has not been made hy ihe prescrihzd date. or in ihe prescribed in . , _ accompanied by prooi ci ppynienr . an , exgcdient so to _ (i) in die case or an applioaiion for pram at a licence— any ‘rcspecl or is Incomplete or is notr or the Six r Commissioner is pi opinion o in public interest with a view— laiing rho manuiacrure oi gnroi- ml: by unlis; or (cl to en sugar: (ii; in the case oi an a ihe manufactur: 0 our or Provided that while disposing oi she a p 0f licence, the Sugar Commissioner any lo M ; Adderlny up. Ami .Vonasai 3- Sub sec-non (1] Subs. by m N may Ac!“ oi m1 Season (K. dared l7ih Momma - Mm dzllledbyU.P.M150il . Subs. by UiP. Act 5 011964. . Subs.hyU.F.Im50n- Scanned with CamScanner sugarcane or a unit which hail ‘ lonn cluding lat: hall not be remand human or units in any afar. 01' aocquaie supplies oi

auaninc TOSUGAR INDUSTRIES IN' U-P, i

awe x sists

Ss.

Jicant in working the unit, if an y, 5. :

uct of the app! including previous conviction, jf ane to

on provisions of the Act, the rules > for

ditions of the licence ;

Mad,

ee a ey BHA DIME Of gy ¢ default, 8 his Acti ae = period for which the applicant held a

to the date of application :

plication for renewa l of a licence g

that no @P] ts plicant has been given a reasonable opport unity =

the a under # {oj the total

licency i s

ard : natin fe

‘ t where an a pplication for grant or

renewal of a jj

aot oie pe “omme ncement of the assessm

ent year ern 2 licence

is fj in the case of an application for gran t of a licence, within three

months; and ; /

{iin the case of an appli cation for renewal of a

licence, within two

months, te .

;

of the date on which the a pplication is made, wh

ichever is later, the

licence shall be deemed to h ave been granted or re

newed, as the ‘same

may bel i[(-A) The Sugar Commissioner may delegate all or

any of the

conferred on him under sub-section (3) to any officer subordinate fo hi,

not below the rank of *[Assistant Sugar Commissioner ]. sy

(3-B) The State Government 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 unit in respect of such area, and where such direction has been issued, no application for we a licence in respect of that area shall be entertained].

wae ty person aggrieved by an order of the Sugar Commissioner

of the said ees 8) may, vais thirty days from the date of intimation

whos dele cae aha fer ant appeal to the State Government,

An appli ic ; the pak |,epPlicant for grant of a licence shall be entitled to a refund'of re

(i) on the ‘ . .

{pie en th apteatn, and syorgecen ofthe has been preferred under sub-s

ection (4), on the

lere a licens a i

month of its recej ee surrend ers the licence

5 ithin a |

availed of by him and satisfies the fecraing authority that Be he shi i nd of

Rea licence fee deposited by aa iC entitled to a refund

subject t¢ -—A licence granted der this

for the ass '0 such condi ti fed or renewe

d unt saiment yer for vinich ns 2s may be preseribed and be

lice re newt i +

eo stearate or renewed at any time after the

ing or renewing mejeat Shall be effective from the date of ce, as the case may be].

1. Added 2 Sune by UP. Act § of 3, Sune YUP. Act 19¢

No. 11 of 1s 4, YUP A of 197; Subs. by UP. acts ! 1964, B

964.

5.71

ar The ou

> ee a

‘THE U.P. SUGARCANE (PURCHASE TAX) ACT, 1961 Y a

6. conditions for suspension or cancellation of a lcence.—'(1) Commissioner may, without prejudice t 0 any oth Gothorised to take under the Act. cancel or suspend any licence

mal wipe jicensee—

(a)

(b)

(c)

Provi

js found to have furnished incorrect informati

is foun) facts in the miatter of grant or renewal ofa licences js found to have practised any fraud or mad misrepresentation in the matter of such grant or parler

has contravened any condition of his licence v!

of the Act or rules made thereunder : SSPE

ded that the Sugar Commissioner shall give to the licensee a

easonable opportunity of being heard before he passes any order for

cancellation

Commissioner may,

i 3[(1-A) Without prejudice to any © power conferred on the Sugar

shall

or suspension of the licence]. (a) Any person aggrieved by an order of the Sugar Commissioner

| made under sub-section (1) may , within thirty days of the intima

tion 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)

not entitle the licensee to any c ompensation or to the refund of

any

fee paid in respect of suc h licence.

7. Powers of the Sugar Commissioner.—?[(1) The

Sugar

(a)

(b)

for the purposes of this Act:

require the owner of a factory or a unit to maintain, furnish

or

produce such records, data or information as may be prescribed:

and

if he 1s of the opinion that any person has contravened or is

likely to contravene any provisions o f 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;

(i) seize and take into custody any of the implements or

fecords connected with the manufac ture or production of

sugarcane juice, gur or rab, or the product thereof, in cas

e

such seizure appears to him to be necessary for the

preservation. of evidence of contravention of any

provisions of the Act o r the rules made thereun

der or any

condition of the licence; and

put a seal, in the prescrib ed manner on the u

nit or any (iti)

Implements used in any process of manufacture of gur or

rab, in case the unit i s being worked without

a licence, and

the unit or the implemen ts so sealed shall not b

e used by

any person until seal has been lawfully removed].

provided by this Act, (iii) of other remedy

Commissioner by s ub-clause

see ees ae

Subs. by U.P. Act 5 of 1964. Subs. by U.P. Act 5 of 1964.

L

Ins. by Section 2 of UP. Act No. 44 of 1976.

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yruflNG TO SUGAR iNDUSleES IN UJ’. x s 1] THE Ur. SUCARCANE lPuRcmsr: 11m Acr mi Liw . , y 5-5 - ' m :40 i in worms “"5 ““‘Fv If an . i' r (”J m‘ fair 01 an?“ “m?” priiyisions oi the Act, the m1 . The sugar mused m wk: u'nd 3‘“ WWW ‘0 any other action Iha‘ in: much of ,. Dime licence; es the m be a“ U eAct. cancel or suspenda l m could-H; and um conditions 1mm in a is helm iiccnsfl‘ ny ircncc : r l m $:::gu|ty‘ an)" made m m: app p y ent of the duo, ii 111’ 15 mum: [to thaxvcuflurnlshed incorrect lniormntion or concealed M under this Act: 3“ find [or which the applicant hcld minerla 5° 5 “ 3 "mu" 0‘ grant or renewal nra licence: ,n the taigl_conUnu?:r5mP°medateofapplicafiun: a “new . {b} is found Tuba? ”gratified any fraud or made any ““33 .13; 3:35;: “a application for rengwal of a Keene: Shah rnisreprfiscn a an n c matter 0! such grant or renewal: or pmvid u . my] 'ven a reasonable 0 . be has Con ”V6115 any condition or his || , rfli‘ckdnmr‘ims the apphtflm has 8‘ PPM-tun“), or {C} of the Act or rules made thereunder : can“ or any Pm‘ ma" beinzh : . ligation for grant or renewal - 'ded that the Su ar Cam 1 . somathhcmunfli’l‘ of a h Fravl _ g m ssloner shall give to the Ilccnseg _ "$35121; M1: mmmmcgmentofthc assessment year mfi “he ‘ maple opportunity of belng heard before he passes any crdcr n? I: i; m the as oi an aPPHCMiD“ ‘Or gram Of a licence. within mm cancellation or suspension or the licence]_ months: and _ , _ [2) Any person aggrieved by an order of the Sugar Commlssloncr {iiJin the pass at an application for renewal of a Licence, within M 1 made under sub-section (1) may. within thirty days at the intimation of that order. prefer an appeal to the State Government. whose decision shall be final. [3) The cancellation or suspension of a licence under subsection it} shall not entitle the licensee to any compensation or to the reiunrl of any fee paid in respect of such licence. 7. Powers of the sugar Commissioner.—2[(ll The Sugar Commissioner may. {or the purposes of this Act : to) require the owner of a factory or a unit to maintain. iumish or produce such records. data or information as may be prescribed: and {b} ll‘ he is of the opinion that any person has contravened or is likely to contravene any provisions or this Act. or the mics made thereunder or any conditions ofthc licence— m enter and search the premises cra factory or a unit: (it) seize and take into custody any of the implements or records connected with the manufacture or production of sugarcane juice, gur or rub. or the product thereoL in case such seizure appears to him to be necessary for the preservation or evidence ol‘ contravention of any provisions of the Act or the rules made thereunder at' any condition of the licence; and (iii) put a seal, in the prescribed manner on the unit or any implements used in any process of manufacture of gut or mb. in case the unit is being worked without a licence, and the unit or the implements so scaled shall not he used by any pcrscn until seal has been lawfully removed]. 3iii-A w- > th r remedy rovlded by this Act. l ithout prejudice to any o e p subflausc (iii) of ”“3 power ccnrcrrcd on the Sugar Commissioner by v i. months. , . l i al the date on which the application is made, whichever is later, the license shall be deemed to have been granted or renewed, as the case my be] ' titan The Sugar Commissioner may delegate all or any of the conltncd in hip under sub-sec'ion (3} to any officer subordinate mfg“ rint below the rank of 2[Assistanr Sugar Commissioner]. ' [Cl-E) The Stale Government may, where it is satisfied that it is necessary or upcdisnt so to do in any area in public interest with a View to ensuring adequate supply or sugarcane to factories, by notification in the Gazelle, dimcl that no licence shall be granted to any unit in respect [[1, sum area, and where such direction has been issued, no application orfisntagta limits in respect of that area shall be entertained]. i under'sub.’ person sggnsvcd by an order of the Sugar Commissionn‘! ‘1 or the mass? [(301 m. morn thirty days from the date of intimniigm ' whm dcosianthmon shialfrbceefrngln appeal to the State Govemmgr’tfl, [5) An r . r the ice midi” “am for grant ofa licence shall be entitled to a rerundfgi (:3 arms Election of his application and _ ii an cal ' I illemffwn uni}: infirm prctened under sub—section (4)» a“ ‘1‘“ C I I ninth oi “(Rigging surrenders the licence granted to him with“ 1 this? MM M H y“ 5;“ and satisfies the licensing authuri‘y that H: sn'ftmi arctic licence tigmanner he shall be entitled to a “fund "9.2 i enewal ci , , M .2 WidedEWWCai-‘fnrwh‘ let: it tornrncnctmml“:I a; lxterm gran ‘5 granted or renewed: me am" “Ming o «n ted or renewed at an ' aft“ “4‘ y time ’ ranswing may?“ Shall be effective from the d“? been”: as the case may be]. it Addm Sub 1‘ 5“ follows SWEENIEM 1964. i, 5.1:: a fly. in Mafia?!" Subs. oy U.P.ML 5 or i964. t Sub; t, P- to 5 “19641972. ' '"5- by Secunn 2 amp. Act No. 44 011976- yurninscnmr Scanned with CamScanner

pean NOUTHISINUP [SSE

o ij Isa HE U.P. SUGARCANE also be exercised in case THE U.P. (PURCHASE TAX) ACT, Fe spscin (1) ay ee this Act being paig) © ung, 5! - “ or sub sett tak elegath AIOE a it of fine, not exceeding five thousand aut hed whe ommissioner MA seay officer suberco Re poy, senteMC5 Sr an offence under this Act, Se aE TREE ig mip-section Mate to jets —_convic' tection of action taken unde: (9) The onder ts.—i[If any person. contr, in, 11. Pro! t this Act—(1) No suit, confer 0 ME punishments” Je thereunder or any cone any prosecution OF other {egal prpoesdings shall lie against any person for

Fines | of the UCN tatement or «OUMitio, ing which is. . done, or purported to have been di ‘ aise submits stns g — Snyth done, under this Act, or i det op sion of this. ly makes any {which he is requi LY fy ay ded to be done, S Act, or in pursuance of any order or rul provision OP ifully MAKES Tespect o itions wired Under ate intMereunder, or under the U.P. Suga ‘in son yale he ie od unde: ls there! igarcane Cess Act, 1986, or i 8 rearing ae thereunder or under co Hons of his lice eats ameruance of any order or rule made, or purported to have been made i tT on 3 able to, t Act. : et OF eration, Ne SPription which may extend to o1.¢ year'c, With | under tha 5 : Tor ther legal proceedin ther e oF Ww; No suit or o gal proceedings shall lie against the St Imprisonment ot rend to five thousand rupees GF Wit Bch and, in't —Goyrament for any damage caused or likely to be caused by sapthing

fine which mé Nae contravention, Wil day d ine which may ote is, in good faith, done, or purported to have been done, under this case of continuing rand rupees for every day during which te ps or in pursuance of any order or rule made thereunder, or under the continues after conviction : , ie op. Sugarcane Cess Act, 1956, or in pursuance of any order or rule made, that a coutt convicting a person under this Section a, or purported to have been made, under this Act.

eg causing to be removed [ ‘any sugar or ethanol (direct; 12. Determination of owner for the purposes of this Act.—(1) removing OF er the sugarcane juice or B-Heavy molasses) a where the owner of a factory, or the owner of a unit is a firm, or other produce tion of the provisions of Section 3-A, or] for working a Unit unincorporated association of individuals, any one or morc of the cont obtaining a licence, shall, in the absence of special and adequat. partners or members thereof shall be deemed to be the owners thereof for virons, to be mentioned in the judgment, award the punishment {he purposes of this Act, and may as such be prosecuted and punished for jmprisonment with or without fine]. any offence under this Act.

9, Institution of proceedings.—“[(1) No Court shall take E (2) Where the owner of a factory or of a unit {s a company, as defined cognizance of an offence punishable under this Act except on a report in . under the Indian Companies Act, 1956, any one or more of its directions ‘writing of facts constituting such offence made in the case of a factory, by _ shall be deemed to be the owners thereof for the purposes of this Act, and or under the authority of the Cane Commissioner or the District 3 may as such be prosecuted and punished under this Act for any offence Magistrate in whose jurisdiction the factory is situated, and in the case of for which the owner of the factory or the unit is punishable. a unit, by the Sugar Commissioner or the District Magistrate in whose 13, No-sale or purchase tax under any other Uttar Pradesh Act jurisdiction the unit lies. shall be payable in respect of any transaction of sale or purchase of

(2) No Court Inferior to that of a Magistrate of the First Class shall _ sugarcane in respect of which a tax is payable under this Act, anything try any offence punishable under this Act. contained. in. the U.P. Sales Tax Act, 1948, to the contrary

" ithstandin; : (3) An offence punishable under thi izable and | "OCW" iB tailable under the Co ie under this Act shall be cognizal 14. Powers of the State Government to grant remission.—(1) ‘ode of Criminal Procedure, 1898. ie The State to do in (4) On the application of a Person accused of an offence punishable ‘e Government, on being satisfied that it is necessary so to do

® Act the Cone Coren f an offence punishes the public interest, with a view to— con on sioner or the Distric' hase. of 2 fan ye concurrence of the Cane Commissioner, in the cast (a) encourage! on regulate the supply of sugarcane to, or its purcl

concerned, wi ¢ Sugar Commissioner or the District Magistral : . of @ unit’ met the concurrence of the Sugar Commissioner, in the cas? (b) encourage the establishment of new factories; or sompon fenton a8 compound such cence by levying tt —_(c)_assist factories establishment after the crushing season 1957-

10. Speci ing five thousand rupees]. : 58 and purchasing sugarcane yielding low sugar recovery : contained Powers of és z ything May, by notification in the Gazette, remit, in whole or in part, the tax, bela ge ten 3 tthe Coss ate owitistanding shal Pivable under this Act, in any assessment year, by every such factory, tate Coy strate of the Fi roc i g under Cl.(a), or Cl.(b) or Cl.(c). ge tment inthis ane PSE Class, specially empowers poss? Othe Sak eee may likewise, with a view to regulate the. 1 Sie wrup Ying any case under this Act Supply of sugarcane to factories from a reserved areas, remit, in wholeor i bye rane Sof 1964, "part, the tax payable under this Act, in any assessment

year, by: every

one het ng 1972. io pret gunit as may be situate beyond a radius of ten miles from the

$ tas by yt? Ataust, oes, 2008 . tion ses of any factory. rssby Up gets aon Published in U.P. Gazette Extra Part! Se y ry:

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MW ‘sed ' [is also bpexercl . 1n cage t 2“ .ecliun l” gifnnderrhts Act being paid]. I“ “hit i. the” C, may delegate all or any of me section (1] to any officer SUBDrdinatE first." nun—W any person °°mrsven D in. m .n d" les made thereunder Dr any C_On _ a. "a, chat ”make, any raise Sufi”; .°1' subi-ruts any’For a, wilfully 31min respefit of w 16 d": is required “11 e hise dfthereunder or mid???“ ‘g‘ms “f his lic n; “lie 9,: rules ”‘3 he shall on canvzctmn, e punishablc E lo. "“ ’inerdescn'piion which may extend to 0: e year or w nt of flan d to five thousand miles: :1;_Wlth hr :h and. in lll. lsz xrh in, F" Cantrellenliofli With a“ a ‘ mm r!“ ‘Vhich mu“ "mfiousand rupee§ l’or every day during which ti? extend in ”"° [(erconvlctlon: e . s a :7“.an nuniiliuc ' _ _ ‘ CWEZMN that a Court conVlctlng a person under this section 2m CU .. to be removed. lany sugar or ethanol or, renning ormolsusmg sugamnnfl juice or B-Heavy originals”: ‘3‘ product “he provisions of Secunn 3-A. or] for working , noon 0 . . a null ficlgial‘tfloblnining s licence, shall, in the absence of special and caesium. reasons, lc be mentioned in the judgment, award the punishment of imprisonment with or without line]. 9. institution of pmeeedlnzl ‘[[il_ No Court shall mm cognizance ul'an nl‘lence punishable under this Act except on a report in writing ollacls constituting such oilence madc_ ln_thc case of a factory, by or under lhe authority of the Can: Commissioner or the Districts Magistrate in whosejurisdiclinn the factory is situated. and in the case of a unit, by the Sugar Commissioner or the District Magistrate in whose jurisdicliun llle unil lies. iii in Court lnienor to that oi a Magistrate of the First Class shall lry sny ulierlne punishable under this Act. ‘(31 All offence punishable under this Act shall be cognimble and billable under lhe Code of Criminal Procedure, 1898i “(er igfl‘fifl’l’lmm “8 Pcrson accused of an offence punishable lhe Cane Commissi ' ' M '5!!!" m , uner or the Dismal 58‘ ofnsufng"? she Oencunenoe of the Can: Commissioner, in the 053' Wncernedm'iimnlh‘h‘ Sugar Commissioner or the District Malina“ of a unit’ may newmunence of the Sugar Commissioner, in Eh” a“: mmpnsiiinniee'mtfi‘c’égfi‘izgef c"ilk'llmund such offence by levy-"G in. s S We Ousand ru es. . north.» ”7““ Power: pe ] ”yum e . t M i . in Secs lfllllrlle.—Namnthstandmg . 3 Maggi? uric C“? ‘7“ Criminal Procedure, 1398' 't s m menth. in. bag: First Class, speeiahy emlaowere ' E any case under this Act. n. 22 r i no.3: 2008." 2°” Published 1 56“” a“ “W72, in U.P. Gazette Dan: Pim- . a WSUGARINDUSmF-S IN up. w / “and I THE Ur, SUGARCANEU’URCHASE'IAXIACI‘ use 5". , 243 cc or fine. not Exceeding rive thnus 5unwed of an offence under this Act. PIoeeeeinn a! nation tnken uncle '..uon or other legglfprorcedlngs shall - . -~ A 'th. done or - "gwhrcli lb m goo at . , purported mlmvelieend . ”flied m be done. under this Act, or in pursuance orany order ”35.3: in de mugundfir, or under the u.l=. Sugarcane Cess Act. 1956. or in “:35“an or my order or rule made. or purported to have been made. “nae, mat Act. [2) No smk or other legal proceedings shall lie against the state Government for any damage caused or likely in be caused by onyrhing wmeh is. in good larth, donr:_ or purported to have been done. under this Act. or in pursuance of anyrorflcr or rule made usereunder. or under the U R Sugarcane Cess Act. lose, or In pursuance of any order or rule made. m, purported to have heen made. under this Act. 12. Determination of owner for the purposes of this lien—ll] when: [he owner of a factory. or the owner or 21 Hull. is a firm. or ulhei’ unnmrporated association of indivlduals. tiny one or more of the pnrinsrs or members thereof shall be deemed to he the owners thereof for the purposes of this Act, and may as such be prosecuted and punished for any clienoe under this Act. [2) Where the owner nfa factory or of a unit is a company, as rlelhseri under the lndlan Companies Act. 1956. any one or more of its directions shall be deemed {o be the owners thereof for Lhe purposes of ihis Act. and may as such be prosecuted and punished under this Act for any olicncc for which the owner or the factory or the unit is punishable. is. No sale or purchase tax under any other Uttar Pradesli Act shall be payi‘sble in respect of any transaction of sale or purchase of sugarcane in respect of which a tax is payable under this Act, anything Contained in the U.F. Sales Tax Act. 1948. to the conirary notwithstanding. 14. inen nf the State Government to grant remllulnn.—(1l The State Government. on being satisfied that it is necessary so to do in the public interest. with a View to— l a! encourage or regulate the supply of sugzrmne lo. or its purchase by factories: or lb) encourage the establishment of new factories: or (C) assist factories establishment after the crushing season 1957- ' 55 and purchasing sugarcane yielding low sugar recovery : may. by notification in the Gazette. remit. in whole or in part. the tog:i payahlc under this Act. in any assessment year. by every such the: ailing under Cl.(al. or Cl.(b) or Clicl. _ g (2] The State Guvemment may likewise. with a View to regulate tho supply of sugarcane to factories from a reserved areas. remit. ln whahafl n Pin. the (ax payable under this Act. in any assessment year. by every 5““ “nit as may be situate beyond a radius of ten miles iron the ”mks of any factory. and rupees. on any person r this Acl,-lll No suit. lie against any person for Scanned with CamScanner

> Ur. W RELATING TO

SUGAR INDUSIRIESLN LA By, ‘

° of the State ee ee nate to nassions to 114-A. Powe Government, on being ann Seana neces t

units.—The Pelle Interest, with a view nye ei tate ie

to do in the pu ane surplus to the require SE diate sles ©, oe

supply of bycunits may, by notifieation bs ee ane i :

pure A q ‘payable under this . ie

or in Be coos peas within or beyond a radius of 10 miles from th, every un. f

actory]. aia ha om rules.—(1) The State Government may Make

a for carrying out provisions of this Act.

(2) Without prejudice to the generality of the foregoing power, such

rules may provide for—

(a) the manner and the form in which the certificate mentioneg 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 an application for a licence, and the terms and conditions of licence granted under this Act and the fee, or the additional fee, to be charged for the grant or renewal of a licence;

(e) the manner in which the tax shall be assessed and collected; 21() the storage of sugar bags in the factory or any other place of storage and the removal of such bags therefrom; (g) the manner of calcul

t

Modifications ay agree to make: prevaaulment shall be without. however

Previously done thereunder Prejudice

iL. an , ,

the two Houses of the » that any such modification to the validity of anything 1, Added t : 2, ay ULP, Ac The exist {VI of 1962, ME CI. (9 re

9 as Chit 3, and new Cls. (9) to (hy Inserted by U.P. Act No. 2 8s Cl.) .

me PEW CIs. (9 to (h) inserted by U.P. Act No. 2

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[ES m U.P. F mousm LAw RELATING To SUGAR ‘5' 1H m State Government to grant remiss: i' the I lull-A. power 0 mmcnt' on being satisfied that it is “30683 t. unm._1.nc smtclgfificrcst. with a view to encourage or regulaaéylo l to do in the Pllbl [us to the requirements of factories, to, {ht . ' nc SUPP 0r wait. M. by m Gm m m what $11,313:: {he tax payable under this Act. in any assessment year b; o . every unit whcihcr situate within or beyond a radius of 10 miles from‘the rcmises of any factory]. P 15. Power to make rules.—(i) The State Government may make rules for carrying out provisions of this Act. (2) Without prejudice to the generality of the foregoing POWEI'. Such rules may provide for— (a) the manner and the form in which the certificate mentioned sub-section (8) of Section 3 may be forwarded to the Collector; (b) collecting any information or statistics for the purposes org-us Act: (c) the form and the manner in which any return shall be Prepared and furnished; ((1) the form of an application for a licence. and the terms and conditions of licence granted under this Act and the fee. or the ]additional fee. to be charged for the grant or renewal of a meme: (e) the manner in which the tax shall be assessed and collected; '40) the storage of sugar bags in the factory or any other place of ( storage and the removal of such bags therefrom' a) 1 In ch modifications Dilute of their may a 1m annulmen or annulment shill 1:035:22? 50 however}: as the two Houses of the prcvmusw done u ut pre u hat any such modification meunder. j dice to the validity of anythmg l. Allrl('r1|)y U.l’i - r 2. 3. Scanned with CamScanner

Noti. THE U.P. SUGARCANE (PURCHASE TAX) ACT, 1961 245

16. Repeal of U.P. Ordinance No. 11 of 1961.—The Uttar desh Sugarcane (Purchase Tax) Adhyadesh, 1961, is hereby repealed

d the provisions of Sections 6 and 24 of the U.P. General Clauses Act, 4, shall apply as if it were an enactment repealed and re-enacted by an

Pradesh Act].

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NOV” THE U.P. SUGARCANE (PURCHASE TAX) ACT, 1961 245 16. Repeal of U.P. Ordinance No. 11 of 1961.—The Uttar desh Sugarcane (Purchase Tax) Adhyadesh, 1961, is hereby repealed 'd the provisions of Sections 6 and 24 of the U.P. General Clauses Act. . shall apply as if it were an enactment repealed and reenacted by an Pradesh Act]. Scanned with CamSCanner