State Act
Section 4. Levy of cess.
THE PUDUCHERRY SUGARCANE DEVELOPMENT AND LEVY OF CESS ACT, 1965
4. Levy of cess. -- (1) The Government may, after consulting the Advisory Committee, by notification, levy a cess not exceeding 70 paise per quintal on sugarcane brought into any area specified in such notification, for consumption, use or sale therein. (2) Subject to the maximum aforesaid, the Government may, from time to time, after consulting the Advisory Committee, by notification, alter the rate of levy of such cess. (3) The Government may by order, remit in whole or in part any cess paid or payable under this section in respect of any sugarcane specified in such order. (4) Any sum payable under this section may be recovered as if it were an arrear of land revenue.