State Act

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

15- (1) The State Government may make rules for carrying out the 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 mentioned 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 app1ication for a licence, and the terms and conditions of a 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 [*** ]2; [(f) 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 calculating the amount per bag of sugar payable towards tax under section 3-A and of adjusting the amounts so paid towards the tax due ; (h) any other matter for which insufficient provision exists in section 3-A and provision is considered necessary for carrying out the purposes of that section;]3 (i) the matters which are to be and may be prescribed. (3) All rules made under this Act shall, as soon as may be after they are made, be laid before each House of the State Legislature, while it is in session, for a total period of fourteen days extending in its one session or more than one successive sessions and shall, unless some later date is appointed, take effect from the date of their publication in the Gazette, subject to such modifications or annulments as the two Houses of the Legislature may agree to make, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done thereunder.