State Act
12
Section 12. Determination of owner for the purposes of this Act
THE U. P. SUGAR CANE (PURCHASE TAX) ACT, 1961
Act no. 9 of 19611961In forceUttarakhand (State Act)
12- (1) Where the owner of a factory, or the owner of a unit is a firm, or other unincorporated association of individuals, anyone or more of the partners or members thereof shall be deemed to be the owners thereof for the purposes of this 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 such be prosecuted and punished under this Act for any offence for which the owner of the factory or the unit is punishable.