State Act

THE U. P. SUGAR CANE (PURCHASE TAX) ACT, 1961

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 sugarcane 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 view to regulate the supply of sugarcane to factories from 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 situate beyond a radius of ten miles from the premises of any factory.