State Act

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

2- In this Act unless there is anything repugnant in the subject or context, the words and expressions- (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 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 do Manager, Managing Director, or a Managing Agent, include such Manager, Managing Director or Managing Agent; [(c) "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;]4 (d) 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) Act, 1953.